TAILIEUCHUNG - Lecture Issues in financial accounting – Lecture 29: Special accounting problems related to leases

This chapter list three major long-term liability categories and identify key financial ratios relied upon to assess the importance of these liabilities as a form of financing; list three basic contractual forms that underlie long-term liabilities, and in each case show how the effective interest rate is computed. | Special Accounting Problems Related to Leases PART III: Decision Tools Lecture 29 Identify special features of lease arrangements that cause unique accounting problems. Describe the effect of residual values, guaranteed and unguaranteed, on lease accounting. Describe the lessor’s accounting for sales-type leases. List the disclosure requirements for leases. Learning Objectives Leasing Environment Who are players? Advantages of leasing Conceptual nature of a lease Accounting by Lessee Accounting by Lessor Special Accounting Problems Capitalization criteria Accounting differences Capital lease method Operating method Comparison Residual values Sales-type leases Bargain-purchase option Initial direct costs Current versus noncurrent Disclosure Unresolved problems Economics of leasing Classification Direct-financing method Operating method Accounting for Leases Residual values. Sales-type leases (lessor). Bargain-purchase options. Initial direct costs. Current versus non-current .

• Kế toán - Kiểm toán
• Financial accounting
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Long term liabilities
• Effective interest rate
• Accounting standards
• Financial reporting
• Financial Accounting Standards Board
• Fundamental financial accounting
• Lecture Fundamental financial accounting concepts
• Financial statement
• Accounting cycle
• Accounting for accruals
• Lecture Financial accounting
• Accounting system
• Accounting activities
• Financial accounting practice
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• Accounting terminology
• Reporting financial results
• Evaluating liquidity
• Business firms
• The financial reporting reform
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• Management accounting
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• Decision making
• External financial reporting
• Accounting for business
• Lecture Accounting for business
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• Income statement
• Accounting conventions
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• Accounting for cash
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• Computing uncollectible accounts expense
• Long term debt
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• Paper F3
• Revision kit 2016
• Accounting Financial
• Accounting Financial Review
• Financial Review accounting exam
• Study text 2016
• Language of business
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• Merchandising businesses
• Accounting for merchandising businesses
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• Cash discounts
• The accounting cycle
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• Classified balance sheet