Financial Accounting
Lease Finance
Ch21
In class lease examples with ifrs f08
21-0 McGraw-Hill Ryerson © 2003 McGraw–Hill Ryerson Limited Corporate Finance Ross Westerfield Jaffe Sixth Edition 21 Chapter Twenty One Leasing Prepared.
1 CHAPTER 22: Leasing Topics: 22.1 Types of Leases 22.2 Accounting and leasing 22.4 The Cash Flows of Operating Leasing 22.6 NPV Analysis of the Lease-versus-Buy.
Financing Decisions
Year 3 Review for Second Semester
1 Selected Topics first l I want to cover some of the more difficult topics first l If don’t get to all the slides—the entire “lecture” will be posted.
Financial Reporting for Leases Revsine/Collins/Johnson/Mittelstaedt/Soffer: Chapter 12 Copyright © 2015 McGraw-Hill Education. All rights reserved. No.
© 2005 by Robert F. Halsey, all rights reserved Agenda Leasing FAS 13 criteria for capitalization Lessee and lessor accounting Capitalization of.
1Leases. 2 Describe the circumstances in which leasing makes more business sense than does an outright sale and purchase. Understand the accounting.