Lease: Difference between revisions
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imported>Doug Williamson (Update link.) |
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*[http://www.treasurers.org/node/8924 Students: A lesson on leases, The Treasurer, April 2013] | *[http://www.treasurers.org/node/8924 Students: A lesson on leases, The Treasurer, April 2013] | ||
''With lease accounting exam questions, the hard marks tend to be scored while easier marks are often missed.'' | :''With lease accounting exam questions, the hard marks tend to be scored while easier marks are often missed.'' | ||
''This article explains how to pick up points painlessly.'' | :''This article explains how to pick up points painlessly.'' | ||
[[Category:Corporate_financial_management]] | [[Category:Corporate_financial_management]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
[[Category:Treasury_operations_infrastructure]] | [[Category:Treasury_operations_infrastructure]] |
Revision as of 15:17, 20 August 2017
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.
In return the lessee makes payments of pre-determined amounts to the lessor.
See also
- 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
- With lease accounting exam questions, the hard marks tend to be scored while easier marks are often missed.
- This article explains how to pick up points painlessly.