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Re-Stating – The 2009-10 Accounts for IFRS – Leasing and Lease Type Arrangements

Re-Stating – The 2009-10 Accounts for IFRS – Leasing and Lease Type Arrangements . Roman Haluszczak, Manager, CIPFA Finance Networks E mail: Roman.Haluszczak@cipfa.org.uk. Leasing and Lease Type Arrangements – Introduction (1).

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Leases

Leases. Agenda. Background Lessee accounting Lessor accounting Identifying a lease Other aspects. Background. Why change accounting for leases?. Lessee Most assets and liabilities are off-balance-sheet Insufficient information about operating leases Lessor

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MEANING OF LEASE

MEANING OF LEASE. General Meaning. CONTRACT OF LEASE. Financial lease v. operating lease. A lease is said to be financial lease when substantial risks and rewards relating to the asset are transferred to the lessee. Accounting for financial lease as per AS 19.

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300 views • 28 slides

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