المخرجات
By the end of this training course, trainees will be able to:
- Describe the environment related to leasing transactions
- Explain the accounting for leases by lessees.
- Explain the accounting for leases by lessors.
- Discuss the accounting and reporting for special features of lease arrangements.
الفئة المستهدفة
- Senior Accountants in companies and banks.
- Credit managers.
- Those who are dealing with leases .
- Preparers of financial statements .
المحتويات
- The Leasing Environment.
- Lease Accounting.
- Measurement of the Lease Liability and Lease Asset.
- Lease Term.
- Subsequent Lease Accounting.
- Low-Value and Short-Term Leases.
- Lessor Accounting.
- Classification of Leases by the Lessor.
- Alternative Use Test.
- Finance (Sales-Type) Lease.
- Lessor-Guaranteed Residual Value .
- Lessor-Unguaranteed Residual Value.
- Lessor Accounting for Operating Leases.
- Special Lease Accounting Problems.
- Special Lease Accounting Problems.
- Presentation, Disclosure, and Analysis.
- Sale-Leasebacks.
- DIRECT FINANCING LEASE (LESSOR).
- GLOBAL ACCOUNTING INSIGHTS.