Long-Term Leasing -- Accounting, Evaluation, Consequences

Long-Term Leasing -- Accounting, Evaluation, Consequences PDF Author: Ahmed Riahi-Belkaoui
Publisher: Praeger
ISBN: 1567201474
Category : Business & Economics
Languages : en
Pages : 0

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Book Description
Leasing is by far the most important source of finance for various types of assets needed by firms, but this may cause problems. Among them are the decisions to buy or lease and the accounting decisions to capitalize or expense. Riahi-Belkaoui addresses both problems by examining the models and standards used both for management of and accounting for leases. In five chapters Riahi-Belkaoui covers the issues involved in leasing and financing decision models and offers a decision format to reconcile disagreements among various approaches to the lease-or-buy analysis. He examines all the techniques proposed for accounting for long-term leases as formulated by the Statement of Accounting Standards No. 13 and then looks at specific issues. In his final chapter, a unique contribution to the literature on leasing, Riahi-Belkaoui explores the economics of buying. This is a valuable resource for financial accountants, decision makers, and researchers interested in the management of leases.

An Analysis and Evaluation of the Accounting Treatment of Long-term Leases

An Analysis and Evaluation of the Accounting Treatment of Long-term Leases PDF Author: Robert W. Colby
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 166

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Book Description


An Evaluation of the Accounting Aspects of Long-term Leases

An Evaluation of the Accounting Aspects of Long-term Leases PDF Author: Alfred Rappaport
Publisher:
ISBN:
Category : Leases
Languages : en
Pages : 298

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Book Description


IFRS for Small and Medium-Sized Enterprises

IFRS for Small and Medium-Sized Enterprises PDF Author: Richard Wittsiepe
Publisher: Springer Science & Business Media
ISBN: 3834997544
Category : Business & Economics
Languages : en
Pages : 220

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Book Description
Richard Wittsiepe analyses the relevant IFRS statements with a view to possibly integrating them into existing workflows in an annual audit. He weighs the key issues of conversion by comparing them with the 4th EU Directive for accounting within the EU. The aim is to visualise the workflows as the basis for creating support software which can make a key contribution to cost-effective conversion.

Accounting for Long Term Financial Commitments

Accounting for Long Term Financial Commitments PDF Author: Glenn M. Pfeiffer
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 364

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Book Description


Accounting Theory

Accounting Theory PDF Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697

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Book Description
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.

International Leasing

International Leasing PDF Author: Simon S. Gao
Publisher: Routledge
ISBN: 0429837941
Category : Social Science
Languages : en
Pages : 194

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Book Description
First published in 1999, This book aims to study international leasing, in which it mainly looks at leasing on an international scale; considering how we define leasing itself and in the context of the international financial world.

The Impact of Leases on Financial Analysis

The Impact of Leases on Financial Analysis PDF Author: Andrew Thomas Nelson
Publisher:
ISBN:
Category : Financial statements
Languages : en
Pages : 450

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Book Description


Accounting Theory

Accounting Theory PDF Author: Harry I. Wolk
Publisher: SAGE Publications
ISBN: 1483375013
Category : Business & Economics
Languages : en
Pages : 673

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Book Description
This updated Ninth Edition of Accounting Theory: Conceptual Issues in a Political and Economic Environment continues to be one of the most relevant and comprehensive texts on accounting theory. Authors Harry I. Wolk, James L. Dodd, John J. Rozycki provide a critical overview of accounting as a whole as well as touch on the financial issues in economic and political contexts, providing readers with an applied understanding of how current United States accounting standards were derived and where we might be headed in the future. Readers will find learning tools such as questions, cases, problems and writing assignments to solidify their understanding of accounting theory and gain new insights into this evolving field.

Tools for Decision Making

Tools for Decision Making PDF Author: David N. Ammons
Publisher: SAGE
ISBN: 1483304590
Category : Political Science
Languages : en
Pages : 367

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Book Description
Known for encouraging step-by-step problem solving and for connecting techniques to real-world scenarios, David Ammons’ Tools for Decision Making covers a wide range of local government practices—from the foundational to the advanced. Brief and readable, each chapter opens with a problem in a hypothetical city and then introduces a tool to address it. Thoroughly updated with new local government examples, the second edition also incorporates chapters devoted to such additional techniques as sampling analysis, sensitivity analysis, financial condition analysis, and forecasting via trend analysis. Numerous tables, figures, exhibits, equations, and worksheets walk readers through the application of tools, and boxed features throughout each chapter present other uses for techniques, helpful online resources, and common errors. A handy guide for students and an invaluable resource and reference for practitioners.