TAILIEUCHUNG - Bài giảng Management theory and practice Financial: Chapter 15

Cùng tìm hiểu Types of leases; Tax treatment of leases; Effects on financial statements; Lessee’s analysis; Other issues in lease analysis;. được trình bày cụ thể trong "Bài giảng Management theory and practice Financial: Chapter 15". Mời các bạn cùng tìm hiểu để nắm bắt nội dung thông tin tài liệu. | Copyright © 2011 by Nelson Education Ltd. All rights reserved. 15-3 Corporate Valuation and Lease Financing Copyright © 2011 by Nelson Education Ltd. All rights reserved. 15-4 Topics in Chapter Types of leases Tax treatment of leases Effects on financial statements Lessee’s analysis Lessor’s analysis Other issues in lease analysis Copyright © 2011 by Nelson Education Ltd. All rights reserved. 15-5 Who are the two parties to a lease transaction? The lessee, who uses the asset and makes the lease, or rental, payments. The lessor, who owns the asset and receives the rental payments. Note that the lease decision is a financing decision for the lessee and an investment decision for the lessor. Copyright © 2011 by Nelson Education Ltd. All rights reserved. 15-6 What are the five primary lease types? Operating lease Short-term and normally cancelable Maintenance usually included Financial lease Long-term and normally noncancelable Maintenance usually not included Sale and leaseback .

• Tài chính doanh nghiệp
• Bài giảng Management theory and practice Financial
• Management theory and practice Financial
• Types of leases
• Tax treatment of leases
• Effects on financial statements
• Other issues in lease analysis
• Overview and preview of capital structure effects
• Business versus financial risk
• The impact of debt on returns
• Capital structure theory
• Trading in Financial Markets
• Initial Public Offerings
• Investment Banking and Regulation
• Thực hành tài chính
• Môi trường tài chính
• Quản lý tài chính
• Attributes of successful companies
• Forms of business organization
• Ngân sách vốn
• Tổng quan ngân sách vốn
• Overview of capital budgeting
• Economic life
• Estimating cash flows
• Capital budgeting with risk issues
• Project risk analysis
• Managing risk with staged decision
• Distribution level and firm value
• Theories of investor preferences
• Stock dividends and stock splits
• Dividend reinvestment plans
• Types of hybrid and other securities
• Features and risk
• Cost concerns to the issuers
• Lý thuyết và thực hành tài chính
• Bài giảng Chapter 17
• Cash conversion cycle
• Alternative net operating working capital policies
• Cash budget
• Short term financing policies
• Trade credit
• Bài giảng Chapter 18
• Thực hành quản lý tài chính
• Lý thuyết quản lý tài chính
• Tìm hiểu quản lý tài chính
• Economic Order Quantity