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Lease liabilities

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  • Lecture Financial and managerial accounting (2nd Edition), Appendix J - Other significant liabilities. This chapter’s objectives are to: Describe the accounting and disclosure requirements for contingent liabilities, discuss the accounting for lease liabilities and off-balance-sheet financing, discuss additional fringe benefits associated with employee compensation.

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  • In this chapter students will be able to: Compare the impact of issuing debt instead of equity, account for bonds payable, account for instalment notes payable, account for leases, explain and illustrate the methods for the presentation and analysis of non-current liabilities.

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  • Appendix J - Other significant liabilities. The following will be discussed in this chapter: Describe the accounting and disclosure requirements for contingent liabilities, discuss the accounting for lease liabilities and off-balance-sheet financing, discuss additional fringe benefits associated with employee compensation.

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  • In this chapter we continue our discussion of debt, but we now turn our attention to liabilities arising in connection with leases. Leases that produce such debtor/creditor relationships are referred to as capital leases by the lessee and as either direct financing or sales-type leases by the lessor. We also will see that some leases do not produce debtor/creditor relationships, but instead are accounted for as rental agreements.

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  • a. A proprietorship, or sole proprietorship, is a business owned by one individual. A partnership exists when two or more persons associate to conduct a business. In contrast, a corporation is a legal entity created by a state. The corporation is separate and distinct from its owners and managers. b. In a limited partnership, limited partners’ liabilities, investment returns and control are limited, while general partners have unlimited liability and control.

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  • Most people can remember where they were when news broke of a worldshattering event, e.g. the assassination of President Kennedy or the death of Princess Diana. As testament to a ‘sad life’ as a VAT consultant, I can remember precisely where I was on 21 June 1988 (in my car and on my way to address a meeting of the West Wycombe Women’s Institute) when the European Court of Justice (ECJ) released its judgement against the UK’s zero rated treatment of commercial property transactions.

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  • (bq) part 2 book "intermediate accounting" has contents: current liabilities and contingencies, contributed capital, earnings per share and retained earnings, accounting for income taxes, accounting for leases , accounting for postemployment benefits,...and other contents.

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  • This chapter describes accounting analysis of financing activities - both creditor and equity financing. Our analysis of creditor financing considers both operating liabilities and financing liabilities. Analysis of operating liabilities includes extensive study of postretirement benefits. Analysis of financing liabilities focuses on topics such as leasing and off-balance-sheet financing, along with conventional forms of debt financing.

    ppt46p whocare_e 04-10-2016 35 3   Download

  • Chapter 15 - Leases. In the previous chapter, we saw how companies account for their long-term debt. The focus of that discussion was bonds and notes. In this chapter we continue our discussion of debt, but we now turn our attention to liabilities arising in connection with leases.

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  • Chapter 17 - Accounting for state and local governments (Part II). After studying this chapter, you should be able to: Account for lease contracts where the state or local government finds itself as either lessor or lessee; recognize the liability caused by the eventual closure and postclosure costs of operating a solid waste landfill as well as for the compensated absences earned by government employeesr; record the donation and acquisition of works of art and historical treasures;...

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  • (bq) part 1 book "intermediate accounting" hass contents: current liabilities and contingencies, contributed capital, earnings per share and retained earnings, income recognition and measurement of net assets, accounting for income taxes, accounting for leases, the statement of cash flows,...and other contents.

    pdf754p bautroibinhyen23 02-04-2017 14 1   Download

  • Chapter 11 - Long-term liabilities: Notes, bonds, and leases. This chapter list three major long-term liability categories and identify key financial ratios relied upon to assess the importance of these liabilities as a form of financing; list three basic contractual forms that underlie long-term liabilities, and in each case show how the effective interest rate is computed.

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  • Chapter 9 - Long-term liabilities. In the previous chapter, we discussed current liabilities. In this chapter we focus on long-term liabilities, primarily bonds. Parts A, B, and C deal with various aspects of bonds. Part D discusses other important long-term liabilities such as installment notes and leases.

    ppt30p ngocbattrac10 13-01-2018 14 1   Download

  • Chapter 17 - Accounting for state and local governments (Part II). After studying this chapter, you should be able to: Account for lease contracts where the state or local government finds itself as either lessor or lessee; recognize the liability caused by the eventual closure and postclosure costs of operating a solid waste landfill as well as for the compensated absences earned by government employeesr; record the donation and acquisition of works of art and historical treasures;...

    ppt17p dien_vi01 21-11-2018 11 0   Download

  • Chapter 11 - Long-term liabilities: Notes, bonds, and leases. This chapter list three major long-term liability categories and identify key financial ratios relied upon to assess the importance of these liabilities as a form of financing; list three basic contractual forms that underlie long-term liabilities, and in each case show how the effective interest rate is computed.

    ppt37p shiwo_ding2 03-04-2019 10 0   Download

  • Business is based on at least four (4) factors: capital, labour, materials or services and entrepreneurship. Put another way, starting up and operating a business requires financing, manpower, product and the possibility of making a profit. The fundamental structures are: the sole proprietor (one man operation), the partnership and the corporation. Corporations are established to avoid the personal liability of the persons operating the corporation and to gain tax advantages such as low corporate tax rates.

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  • Most discussions of corporate financing policy focus on long-term liabilities such as common stock, preferred stock, debentures, loans, and leases. Yet trade credit—credit extended by a seller who allows delayed payment for its products—represents a substantial component of both corporate liabilities and assets, especially in the case of middle-market companies. For the 3,350 non-financial Nasdaq firms covered by COMPUSTAT, accounts receivable amounted to 19% of corporate assets, and accounts payable were 26% of corporate liabilities, at the end of 1992.

    pdf12p huynhcongdanh 12-06-2012 113 26   Download

  • (bq) part 2 book "financial accounting - in an economic context" has contents: long-lived assets; introduction to liabilities - economic consequences, current liabilities, and contingencies; long term liabilities - notes, bonds, and leases; stockholders’ equity; the complete income statement; the statement of cash flows.

    pdf443p bautroibinhyen23 02-04-2017 32 5   Download

  • Florida law requires both the landlord and tenant to exercise “good faith” and honesty in their dealings (Fla.Stat. §§ 83.43(8) and 83.44). An unconscionable clause in a lease is one that is far beyond what is considered reasonable to an ordinary person. Naturally, the law prohibits unconscionable lease clauses, and the court may invalidate the clause or the entire lease agreement. (Fla.Stat. § 83.45) Additionally, if a lease clause excludes any rights specifi ed in the Landlord/ Tenant Act, or limits any other legal liability of the landlord or tenant, the clause is unenforceable.

    pdf31p can_thai 10-12-2012 51 2   Download

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