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Leasing Finance In India Pdf Free

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MessagePosté le: Jeu 29 Sep - 16:07 (2016)    Sujet du message: Leasing Finance In India Pdf Free Répondre en citant

Leasing Finance In India Pdf Free >

In Australia the accounting standard pertaining to lease is AASB 117 'Leases'. Instead, IAS 17 has the following five tests. A lease is classified as a finance lease if it "transfers substantially all the risks and rewards incidental to ownership of an asset." (AASB 117, p8) There are no strict guidelines as to what constitutes a finance lease, however guidelines are provided within the standard. AASB 117 was released in July 2004. AASB 117 'Leases' applies to accounting for leases other than: (a) leases to explore for or use minerals, oil, natural gas and similar non-regenerative resources; and (b) licensing agreements for such items as motion picture films, video recordings, plays, manuscripts, patents and copyrights. Such a finance lease recognizes that some lessors are financial institutions or other business organizations that lease the goods in question purely as a financial accommodation and do not want to have the warranty and other entanglements that are usually associated with leases by companies that are manufacturers or merchants of such goods.

AASB 117 . The nature of the asset (whether it is likely to be used by anyone other than the lessee), the length of the lease term (whether it covers most of the useful life of the asset), and the present value of lease payments (whether they cover the cost of the asset) may also be factors. Under US accounting standards, a finance (capital) lease is a lease which meets at least one of the following criteria:. The key IFRS criterion is:. References[edit]. Main article: Accounting for leases in the United States. Lease Leasing Operating lease Leveraged lease Accounting for leases in the United States . The transfer of risk to the lessee may be shown by lease terms such as an option for the lessee to buy the asset at a low price (typically the residual value) at the end of the lease. IAS 17 is currently undergoing a revision, as a joint project with the U.S. Contents 1 Treatment in India 1.1 Features 2 Treatment in the United States 2.1 Special Case: Finance Leases under UCC Article 2A 3 International Financial Reporting Standards 4 Treatment in Australia 5 Impact on accounting 6 See also 7 External links 8 References .

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