Lease Accounting Workshop: Accounting Continuing Education
This post was published 6 years ago. Download links are most likely obsolete. If that's the case, try asking the uploader to re-upload.
English | May 12, 2019 | ISBN-13: 9781475189064 | 104 pages | PDF | 2.84 Mb
Leasing is an important activity for many entities. ASC 840, Leases, legacy accounting GAAP, requires lessees and lessors to classify their leases as either capital leases or operating leases and account for those leases differently. This legacy guidance has been criticized for failing to meet financial statement users’ needs because it does not always provide a faithful representation of leasing transactions. In particular, it does not require lessees to recognize assets and liabilities arising from operating leases.
Quick check before we show the links
Helps us keep automated scrapers from hammering the filehosts.