TAILIEUCHUNG - Lecture Business finance - Chapter 16: Leasing and other equipment finance

Chapter 16 decribes leasing and other equipment finance. After completing this unit, you should be able to: Explain the main features of finance leases and operating leases, understand the reasons for leveraged leases and cross-border leases, outline the accounting and tax treatment of leases in australia, calculate rentals for a finance lease, evaluate a finance lease from the lessee’s viewpoint,. | Chapter 16 Leasing and Other Equipment Finance 2 2 2 2 2 2 2 Learning Objectives Explain the main features of finance leases and operating leases. Understand the reasons for leveraged leases and cross-border leases. Outline the accounting and tax treatment of leases in Australia. Calculate rentals for a finance lease. Evaluate a finance lease from the lessee’s viewpoint. 2 2 2 2 2 2 2 Learning Objectives (cont.) Evaluate an operating lease from the lessee’s viewpoint. Critically evaluate the suggested advantages of leasing. Explain the factors that can influence leasing policy. Outline the main features of chattel mortgages and hire-purchase agreements. 3 3 3 3 3 Introduction Leasing is distinguished from most other forms of finance by the fact that the financier (the lessor) is the legal owner of the leased asset. The asset user (the lessee) obtains the right to use the asset in return for periodic payments (lease rentals) to the lessor. Equipment finance: a general term that

• Tài chính doanh nghiệp
• Business finance
• Lecture Business finance
• Capital market
• Financial management
• Equipment finance
• Leasing finance
• Sources of finance
• Sources of long term finance
• Long term finance
• Ordinary shares
• Long term debt
• Dividend Policy
• Capital structure
• Capital structure decisions
• Capital market efficiency
• Futures contracts
• Option markets
• Analysis of takeovers
• International financial management
• Management of short term assets
• Financial decisions
• Financial mathematics
• The time value of money
• Project evaluation
• Project evaluation methods
• Portfolio theory
• Aasset pricing
• Financial intermediaries
• Sources of short term debt