'Incremental borrowing rate' presentation slideshows

Liabilities: Off-Balance-Sheet Financing

Liabilities: Off-Balance-Sheet Financing. Off-Balance-Sheet Financing. Off-Balance-Sheet Financing (OBF) is obtaining resources through liability financing without reporting the liabilities on the balance sheet statement.

1.92k views • 101 slides

Leases

S t I c e | S t I c e | S k o u s e n. Leases. Intermediate Accounting 16E. Chapter 15. Prepared by: Sarita Sheth | Santa Monica College. Learning Objectives. Describe the circumstances in which leasing makes more business sense than does an outright sale and purchase.

1.1k views • 60 slides

Leases

541 views • 35 slides

Coming Changes to Lease Accounting

Coming Changes to Lease Accounting. Joint Project IASB & FASB Discussion Paper 2009 Exposure Draft Planned 2010 Final Standard Planned 2011. This presentation is based on the discussion paper. Comments were due July 16, 2009

370 views • 21 slides

Leases: US GAAP vs. IFRS

Leases: US GAAP vs. IFRS. A. HISTORY. US GAAP: Sep. 1964 APB 5: Reporting of Leases in Financial Statements of Lessee Nov. 1976 FAS 13: Accounting for Leases => ASC 840 (34 Years) Superseded APB 5

875 views • 10 slides

A quick comparison

297 views • 6 slides