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.
1 Module 10: Leases and Pensions. 2 Leases Operating leases – Lessee assumes no risk of ownership. – Recognize rent expense as each payment made. – At.
Module 10: Leases and Pensions