Lease and Loans and receivables: Difference between pages

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imported>Doug Williamson
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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).
In return the lessee makes payments of pre-determined amounts to the lessor.


''Accounting - financial instruments''.


== See also ==
Non-derivative financial assets with fixed or determinable payments that are not quoted in an active market.
* [[Assets]]
* [[Contract]]
* [[Contract hire]]
* [[Contract purchase]]
* [[Dry]]
* [[Finance lease]]
* [[FLA]]
* [[Freehold]]
* [[Hire purchase]]
* [[Ijara]]
* [[Leasehold]]
* [[Lessee]]
* [[Lessor]]
* [[Operating lease]]
* [[Sale and leaseback]]
* [[Tenant]]
* [[Tenure]]
* [[Wet]]




===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.''


[[Category:Corporate_financial_management]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]
[[Category:Long_term_funding]]
[[Category:Treasury_operations_infrastructure]]

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