(Difference between pages)
imported>Doug Williamson |
imported>Doug Williamson |
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| A contract whereby the owner of an identified asset (the lessor) offers rights to use the asset to another party (the lessee) for a certain period.
| | (LR). |
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| In return the lessee makes payments of pre-determined amounts to the lessor.
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| | ''Accounting - financial instruments''. |
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| == See also ==
| | Non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. |
| * [[Assets]]
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| * [[Contract]]
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| * [[Contract hire]]
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| * [[Contract purchase]]
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| * [[Dry]]
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| * [[Finance lease]]
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| * [[FLA]]
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| * [[Freehold]]
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| * [[Hire purchase]]
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| * [[Ijara]]
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| * [[Leasehold]]
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| * [[Lessee]]
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| * [[Lessor]]
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| * [[Operating lease]]
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| * [[Sale and leaseback]]
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| * [[Tenant]]
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| * [[Tenure]]
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| * [[Wet]]
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| ===Other links=== | | == See also == |
| *[http://www.treasurers.org/node/8924 Students: A lesson on leases, The Treasurer, April 2013] | | * [[Available-for-sale]] |
| | | * [[IFRS 9]] |
| ''With lease accounting exam questions, the hard marks tend to be scored while easier marks are often missed.''
| | * [[Loan]] |
| | | * [[Receivables]] |
| ''This article explains how to pick up points painlessly.''
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| [[Category:Corporate_financial_management]] | | [[Category:Accounting,_tax_and_regulation]] |
| [[Category:Compliance_and_audit]] | | [[Category:Long_term_funding]] |
| [[Category:Treasury_operations_infrastructure]]
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Latest revision as of 19:04, 29 January 2022
(LR).
Accounting - financial instruments.
Non-derivative financial assets with fixed or determinable payments that are not quoted in an active market.
See also