Lease Accounting with SAP


Book Description




Net Leases and Sale-leasebacks


Book Description

Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies covers every aspect of the ownership, financing, documentation, taxation and accounting for net leases and sale-leasebacks. The book focuses on those areas where the treatment of net leases and sale-leasebacks differs from the treatment of other forms of real estate investment. This title authored by specialist Ken Miller (Gorman & Miller) provides a detailed discussion of the important concepts underlying transactions in this area, as well as a clause-by-clause explanation of the mandatory and optional provisions of a net lease investment agreement. Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies includes in-depth guidance on sophisticated and complex structuring issues involving real estate, regulatory, bankruptcy, tax and financial accounting concerns.




IFRS 16 New Lease Accounting


Book Description

The new era of lease accounting has been started with the introduction of International Financial Reporting Standard (IFRS) 16 – Leases. Leasing is a common form of finance for many businesses and will affect most of the companies involved in leasing and especially in sectors like the airline, telecom, retail, and shipping. Listed companies around the world having approx. The US $ 3.3 trillion worth of leases. The IFRS 16 will have a substantial impact on the financial statements and will improve the quality of financial information. This standard will bring significant transparency of companies' lease commitments. This book brings together 360 views from the computation of the present value of lease liability, accounting, presentation, disclosures, taxation impact, subsequent modification and many more.




Intermediate Accounting For Dummies


Book Description

The easy way to master an intermediate accounting course Intermediate accounting courses are required for students seeking bachelor's degrees in accounting and often for degrees in finance, business administration, and management. Intermediate Accounting For Dummies provides you with a deeper and broader level of accounting theory, serving as an excellent course supplement and study guide to help you master the concepts of this challenging program. With easy-to-understand explanations and realworld examples, Intermediate Accounting For Dummies covers all the topics you'll encounter in an intermediate accounting course: the conceptual framework of Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), financial ratio analysis, equity accounting, investment strategies, financial statement preparation, and more Tracks to a typical intermediate accounting curriculum Expert information and real-world examples Other titles from Loughran: Financial Accounting For Dummies and Auditing For Dummies With the help of Intermediate Accounting For Dummies, you'll discover the fast and easy way to take the confusion out of the complex theories and methods associated with a typical intermediate accounting course.




Accounting Theory


Book Description

Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.




Crash Course in Accounting and Financial Statement Analysis


Book Description

Seamlessly bridging academic accounting with real-life applications, Crash Course in Accounting and Financial Statement Analysis, Second Edition is the perfect guide to a complete understanding of accounting and financial statement analysis for those with no prior accounting background and those who seek a refresher.




FRS 102


Book Description




Management Accounting in Health Care Organizations


Book Description

Management Accounting in Health Care Organizations offers an introduction to the subject of management accounting and provides a user-oriented approach to the concepts and techniques students need in order to understand management accounting in a health care context. This volume includes the information needed to master the basics of full-cost accounting, differential cost accounting, and responsibility accounting. It describes the uses and limitations of management accounting and the common accounting pitfalls managers face when making routine health care management decisions. This important text is formatted to provide an interactive learning approach. Students prepare answers to problems as they appear throughout each chapter and analyze one or more practice cases at the end of the chapter. Each chapter's practice case is followed by several cases that can be assigned for analysis and discussion in the classroom setting.




Leasing and Asset Finance


Book Description

This edition includes explanations of the state of the lease and asset finance industry; portfolio management and the impact of Basle capital adequacy provisions for the asset finance industry; transaction structures and synthetic leases, amongst other subjects.




A Tea Reader


Book Description

A Tea Reader contains a selection of stories that cover the spectrum of life. This anthology shares the ways that tea has changed lives through personal, intimate stories. Read of deep family moments, conquered heartbreak, and peace found in the face of loss. A Tea Reader includes stories from all types of tea people: people brought up in the tea tradition, those newly discovering it, classic writings from long-ago tea lovers and those making tea a career. Together these tales create a new image of a tea drinker. They show that tea is not simply something you drink, but it also provides quiet moments for making important decisions, a catalyst for conversation, and the energy we sometimes need to operate in our lives. The stories found in A Tea Reader cover the spectrum of life, such as the development of new friendships, beginning new careers, taking dream journeys, and essentially sharing the deep moments of life with friends and families. Whether you are a tea lover or not, here you will discover stories that speak to you and inspire you. Sit down, grab a cup, and read on.