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Finance lease liability - PowerPoint PPT Presentation

FINANCIAL LIABILITY: Accounting for Lease by the Lessee

FINANCIAL LIABILITY: Accounting for Lease by the Lessee

FINANCIAL LIABILITY: Accounting for Lease by the Lessee. FRS 117 : LEASES. DEFINITION (Para 4). Lease is an agreement whereby the lessor conveys to the lessee in return for a payment or a series of payments the rights to use an asset for an agreed period of time. Classification of leases.

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374 views • 21 slides
FINANCIAL LIABILITY: Accounting for Lease by the Lessee

FINANCIAL LIABILITY: Accounting for Lease by the Lessee

FINANCIAL LIABILITY: Accounting for Lease by the Lessee. FRS 117 : LEASES. DEFINITION (Para 4). Lease is an agreement whereby the lessor conveys to the lessee in return for a payment or a series of payments the rights to use an asset for an agreed period of time. Classification of leases.

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389 views • 21 slides
Leases

Leases

Learning Outcomes: Understand the different types of leases Understand the accounting principles related to finance lease Understand the journal entries to record finance lease Understand the disclosure requirements for finance lease. Leases. 1. Definition: FRS 117

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404 views • 20 slides
FINANCIAL LIABILITY: Accounting for Lease by the lessee

FINANCIAL LIABILITY: Accounting for Lease by the lessee

FINANCIAL LIABILITY: Accounting for Lease by the lessee. FRS 117 / MASB 10 : LEASES. DEFINITION. Lease is an agreement whereby the lessor conveys to the lessee in return for a payment or a series of payments the rights to use an asset for an agreed period of time. Classification of leases.

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376 views • 16 slides

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