西方财务会计原版课件21
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3. Contrast the operating and capitalization methods of recording leases.
4. Identify the classifications of leases for the lessor.
5. Describe the lessor’s accounting for direct-financing leases.
PPT文档演模板
西方财务会计原版课件21
Learning Objectives
1. Explain the nature, economic substance, and advantages of lease transactions.
2. Describe the accounting criteria and procedures for capitalizing leases by the lessee.
PPT文档演模板
• LO 1 Explain the nature, economic substance, and西a方d财va务n会ta计g原e版s 课of件2le1 ase
•The Leasing Environment
•Conceptual Nature of a Lease
•Capitalize a lease that transfers substantially all of the benefits and risks of property ownership, provided the lease is noncancelable. •Leases that do not transfer substantially all the benefits and risks of ownership are operating leases.
8. Describe the lessor’s accounting for sales-type leases.
9. List the disclosure requirements for leases.
PPT文档演模板
西方财务会计原版课件21
•Accounting for Leases
Leasing Environment
•The Leasing Environment
•Who Are the Players?
•Three general categories: Banks. Captive leasing companies. Independents.
PPT文档演模板
• LO 1 Explain the nature, economic substance, and西a方d财va务n会ta计g原e版s 课of件2le1 ase
西方财务会计原版课件 21
PPT文档演模板
2020/12/7
西方财务会计原版课件21
•C H A P T E R 21
•ACCOUNTING FOR LEASES
•Intermediate Accounting •13th Edition
•Kieso, Weygandt, and Warfield
•Largest group of leased equipment involves: Information technology Transportation (trucks, aircraft, rail) Construction Agriculture
PPT文档演模板
• LO 1 Explain the nature, economic substance, and西a方d财va务n会ta计g原e版s 课of件2le1 ase
PPT文档演模板
Accounting by Lessor
Economics of leasing Classification Direct-financing method Operating method
Special Accounting Problems
Residual values Sales-type leases Bargainpurchase option Initial direct costs Current versus noncurrent Disclosure Unresolved problems
•The Leasing Environment
•Advantages of Fra Baidu bibliotekeasing
1. 100% Financing at Fixed Rates. 2. Protection Against Obsolescence. 3. Flexibility. 4. Less Costly Financing. 5. Tax Advantages. 6. Off-Balance-Sheet Financing.
Who are players? Advantages of leasing Conceptual nature of a lease
Accounting by Lessee
Capitalization criteria Accounting differences Capital lease method Operating method Comparison
6. Identify special features of lease arrangements that cause unique accounting problems.
7. Describe the effect of residual values, guaranteed and unguaranteed, on lease accounting.
西方财务会计原版课件21
•The Leasing Environment
•A lease is a contractual agreement between a lessor and a lessee, that gives the lessee the right to use specific property, owned by the lessor, for a specified period of time.
4. Identify the classifications of leases for the lessor.
5. Describe the lessor’s accounting for direct-financing leases.
PPT文档演模板
西方财务会计原版课件21
Learning Objectives
1. Explain the nature, economic substance, and advantages of lease transactions.
2. Describe the accounting criteria and procedures for capitalizing leases by the lessee.
PPT文档演模板
• LO 1 Explain the nature, economic substance, and西a方d财va务n会ta计g原e版s 课of件2le1 ase
•The Leasing Environment
•Conceptual Nature of a Lease
•Capitalize a lease that transfers substantially all of the benefits and risks of property ownership, provided the lease is noncancelable. •Leases that do not transfer substantially all the benefits and risks of ownership are operating leases.
8. Describe the lessor’s accounting for sales-type leases.
9. List the disclosure requirements for leases.
PPT文档演模板
西方财务会计原版课件21
•Accounting for Leases
Leasing Environment
•The Leasing Environment
•Who Are the Players?
•Three general categories: Banks. Captive leasing companies. Independents.
PPT文档演模板
• LO 1 Explain the nature, economic substance, and西a方d财va务n会ta计g原e版s 课of件2le1 ase
西方财务会计原版课件 21
PPT文档演模板
2020/12/7
西方财务会计原版课件21
•C H A P T E R 21
•ACCOUNTING FOR LEASES
•Intermediate Accounting •13th Edition
•Kieso, Weygandt, and Warfield
•Largest group of leased equipment involves: Information technology Transportation (trucks, aircraft, rail) Construction Agriculture
PPT文档演模板
• LO 1 Explain the nature, economic substance, and西a方d财va务n会ta计g原e版s 课of件2le1 ase
PPT文档演模板
Accounting by Lessor
Economics of leasing Classification Direct-financing method Operating method
Special Accounting Problems
Residual values Sales-type leases Bargainpurchase option Initial direct costs Current versus noncurrent Disclosure Unresolved problems
•The Leasing Environment
•Advantages of Fra Baidu bibliotekeasing
1. 100% Financing at Fixed Rates. 2. Protection Against Obsolescence. 3. Flexibility. 4. Less Costly Financing. 5. Tax Advantages. 6. Off-Balance-Sheet Financing.
Who are players? Advantages of leasing Conceptual nature of a lease
Accounting by Lessee
Capitalization criteria Accounting differences Capital lease method Operating method Comparison
6. Identify special features of lease arrangements that cause unique accounting problems.
7. Describe the effect of residual values, guaranteed and unguaranteed, on lease accounting.
西方财务会计原版课件21
•The Leasing Environment
•A lease is a contractual agreement between a lessor and a lessee, that gives the lessee the right to use specific property, owned by the lessor, for a specified period of time.