Author: Alan A. Alexander
Publisher: Aspen Publishers
ISBN: 9780735513648
Category : Building leases
Languages : en
Pages : 0
Book Description
Managing and Leasing Commercial Properties
Author: Alan A. Alexander
Publisher: Aspen Publishers
ISBN: 9780735513648
Category : Building leases
Languages : en
Pages : 0
Book Description
Publisher: Aspen Publishers
ISBN: 9780735513648
Category : Building leases
Languages : en
Pages : 0
Book Description
Management of Leasing Operations
Author: A.B. Shahid
Publisher:
ISBN:
Category : Lease and rental services
Languages : en
Pages : 172
Book Description
Publisher:
ISBN:
Category : Lease and rental services
Languages : en
Pages : 172
Book Description
SHOPPING CENTER MANAGEMENT AND LEASING, 2ND EDITION
Author: CPM; ALAN ALEXANDER. RICHARD MUHLEBACH
Publisher:
ISBN: 9781572032781
Category :
Languages : en
Pages :
Book Description
Publisher:
ISBN: 9781572032781
Category :
Languages : en
Pages :
Book Description
Insider's Tips to Operating a Successful Property Management Company
Author:
Publisher: Institute of Real Estate Ma
ISBN: 1572031271
Category : Real estate management
Languages : en
Pages : 84
Book Description
Publisher: Institute of Real Estate Ma
ISBN: 1572031271
Category : Real estate management
Languages : en
Pages : 84
Book Description
Lease Refinancing
Author: Jeffrey C. Steinhoff
Publisher:
ISBN:
Category : Government property
Languages : en
Pages : 28
Book Description
Publisher:
ISBN:
Category : Government property
Languages : en
Pages : 28
Book Description
The Management and Operation of a Bank Affiliated Leasing Company
Author: Gerald Gavin Cooney
Publisher:
ISBN:
Category : Bank management
Languages : en
Pages : 97
Book Description
Publisher:
ISBN:
Category : Bank management
Languages : en
Pages : 97
Book Description
Shopping Center Management
Author: Alan A. Alexander
Publisher: Institute of Real Estate Management
ISBN:
Category : Business & Economics
Languages : en
Pages : 432
Book Description
Publisher: Institute of Real Estate Management
ISBN:
Category : Business & Economics
Languages : en
Pages : 432
Book Description
Managing and Leasing Residential Properties
Author: Paul D. Lapides
Publisher: Wiley Law Publications
ISBN: 9780471585909
Category : Political Science
Languages : en
Pages : 464
Book Description
Publisher: Wiley Law Publications
ISBN: 9780471585909
Category : Political Science
Languages : en
Pages : 464
Book Description
Equipment Leasing
Author: Peter K. Nevitt
Publisher: John Wiley & Sons
ISBN: 9781883249663
Category : Business & Economics
Languages : en
Pages : 478
Book Description
Equipment Leasing is a practical reference for financial managers who need background information, and an understanding of how leasing can be utilized as a cost-effective means of equipment financing-especially under the new tax law in the United States. It explores various types of leases, including single investor leases, leveraged leases, tax requirements for true leases' and lease-buy economic analysis. This invaluable resource includes the background and basics of equipment leasing, history of leasing, synthetic leases, financial reporting of lease transactions by lessees, operating a leasing company, and much more.
Publisher: John Wiley & Sons
ISBN: 9781883249663
Category : Business & Economics
Languages : en
Pages : 478
Book Description
Equipment Leasing is a practical reference for financial managers who need background information, and an understanding of how leasing can be utilized as a cost-effective means of equipment financing-especially under the new tax law in the United States. It explores various types of leases, including single investor leases, leveraged leases, tax requirements for true leases' and lease-buy economic analysis. This invaluable resource includes the background and basics of equipment leasing, history of leasing, synthetic leases, financial reporting of lease transactions by lessees, operating a leasing company, and much more.
A comparison of leasing according to the treatment of different accounting principles and diverse treatment in loacal GAAP ́s of major industrial countries
Author: Andre Horst Grabowski
Publisher: GRIN Verlag
ISBN: 3640854195
Category : Law
Languages : de
Pages : 19
Book Description
Wissenschaftlicher Aufsatz aus dem Jahr 2011 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, , Sprache: Deutsch, Abstract: Leasing is more and more understood as a modern form of financing of various assets, both in the commercial and the private sector. Leases have now become an integral part of economic life. With their multiple creative possibilities and variations, leases are an equitable alternative to buying and renting for companies. The diversity of different forms of leasing, and the fact that there is no uniform lease contract as a reference, results in lease accounting being one of the most difficult areas of accounting under almost all jurisdictions. [1] This diversity leads to an accounting system for leasing business with different possibilities to allocate positions in the P & L and balance sheet. Due to the lack of specific rules, leasing accounting is mostly based on general accounting principles. [2] In Germany, relevant tax decrees have impact on the local accounting. Leases are, in principle, not fixed on legal contract types, and this allows temporary grant of use and utilization of liquidity-friendly financing alternatives in the balance-sheet. Since most major accounting systems presuppose exclusion of pending transactions from the balance sheet, [3] companies used contracts for grant of use, such as lease, deliberately to influence the accounting. For example, sale and leaseback transactions are used to reduce the balance-sheet debt, though the physical property mapping has not changed. [4] The current lease accounting under IFRS 17 of the IASB is to be understood as a reaction to the existing situation in the various accounting systems. The aim of the standard setter was to capture the major part of the grant of use in the balance sheet. All postings, which change the asset allocation similar to an investment, should also be accounted as such. [5] The concept of economic ownership divides any grant of use in leasing into two classes. The finance leases which, simply put, means all long-term and investment-like grants of use, and operating leases, which are any other grants of use. This was still not sufficient for IASB members. Therefore chaired by Warren McGregor, the IASB issued a joint project with the U.S. Federal Accounting Standards Board (FASB), and since 2006, the lease accounting is on the agenda as an active reform project. Basis for reform efforts was the socalled McGregor paper of 1996. [6] [...]
Publisher: GRIN Verlag
ISBN: 3640854195
Category : Law
Languages : de
Pages : 19
Book Description
Wissenschaftlicher Aufsatz aus dem Jahr 2011 im Fachbereich Jura - Zivilrecht / Handelsrecht, Gesellschaftsrecht, Kartellrecht, Wirtschaftsrecht, , Sprache: Deutsch, Abstract: Leasing is more and more understood as a modern form of financing of various assets, both in the commercial and the private sector. Leases have now become an integral part of economic life. With their multiple creative possibilities and variations, leases are an equitable alternative to buying and renting for companies. The diversity of different forms of leasing, and the fact that there is no uniform lease contract as a reference, results in lease accounting being one of the most difficult areas of accounting under almost all jurisdictions. [1] This diversity leads to an accounting system for leasing business with different possibilities to allocate positions in the P & L and balance sheet. Due to the lack of specific rules, leasing accounting is mostly based on general accounting principles. [2] In Germany, relevant tax decrees have impact on the local accounting. Leases are, in principle, not fixed on legal contract types, and this allows temporary grant of use and utilization of liquidity-friendly financing alternatives in the balance-sheet. Since most major accounting systems presuppose exclusion of pending transactions from the balance sheet, [3] companies used contracts for grant of use, such as lease, deliberately to influence the accounting. For example, sale and leaseback transactions are used to reduce the balance-sheet debt, though the physical property mapping has not changed. [4] The current lease accounting under IFRS 17 of the IASB is to be understood as a reaction to the existing situation in the various accounting systems. The aim of the standard setter was to capture the major part of the grant of use in the balance sheet. All postings, which change the asset allocation similar to an investment, should also be accounted as such. [5] The concept of economic ownership divides any grant of use in leasing into two classes. The finance leases which, simply put, means all long-term and investment-like grants of use, and operating leases, which are any other grants of use. This was still not sufficient for IASB members. Therefore chaired by Warren McGregor, the IASB issued a joint project with the U.S. Federal Accounting Standards Board (FASB), and since 2006, the lease accounting is on the agenda as an active reform project. Basis for reform efforts was the socalled McGregor paper of 1996. [6] [...]