Leases

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Accounting For Leases Under Ifrs And Hgb

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Author :
language : en
Publisher: GRIN Verlag
Release Date : 2020-01-14

Accounting For Leases Under Ifrs And Hgb written by and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-01-14 with Business & Economics categories.

Seminar paper from the year 2019 in the subject Business economics - Accounting and Taxes, grade: 1,3, University of applied sciences Frankfurt a. M., course: International Finance & Accounting, language: English, abstract: The aim of this work is to show the accounting for leases under IFRS, HGB and to clarify the differences. The work devotes one main point to IFRS and one to the HGB. Each part gives an overview of the legal basics. This is followed by a classification of the leases in order to clarify the attribution of the leased object (hereinafter LO), which is relevant for the accounting. Finally, the accounting considered in detail by the lessor (hereinafter LG) or lessee (hereinafter LN). this is followed by a comparison of the approaches according to IFRS and HGB. The result concludes the work. This term paper does not deal with special leasing topics such as sales and leaseback or real estate leasing. The focus here is a simple lease, which arises, for example, when leasing a production plant.

Tables For The Purchasing And Renewing Of Leases The Second Edition

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Author : Francis BAILY
language : en
Publisher:
Release Date : 1807

Tables For The Purchasing And Renewing Of Leases The Second Edition written by Francis BAILY and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1807 with categories.

Proposed International Accounting Standard

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Author : International Accounting Standards Committee
language : en
Publisher:
Release Date : 1997

Proposed International Accounting Standard written by International Accounting Standards Committee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Accounting categories.

The Principles And Practice Of Leasing

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Author : Kundapur Vaman Kamath
language : en
Publisher:
Release Date : 1990

The Principles And Practice Of Leasing written by Kundapur Vaman Kamath and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1990 with Lease and rental services categories.

Cch Accounting For Leases

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Author : Jeffrey Ellis
language : en
Publisher: CCH
Release Date : 2007-12

Cch Accounting For Leases written by Jeffrey Ellis and has been published by CCH this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12 with Business & Economics categories.

Accounting For Leases

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Author : Arthur Andersen & Co
language : en
Publisher:
Release Date : 1962

Accounting For Leases written by Arthur Andersen & Co and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1962 with Accounting categories.

Commercial Real Estate Leases

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Author : Mark A. Senn
language : en
Publisher: Wolters Kluwer
Release Date : 2011-01-01

Commercial Real Estate Leases written by Mark A. Senn and has been published by Wolters Kluwer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-01-01 with Business & Economics categories.

In the fast-changing world of commercial real estate, terms like and“fair rental value, and” and“net lease, and”or and“duty of good faithand”can mean many different things depending on the circumstances of the deal. So, when negotiating and drafting complex leasing agreements, itand’s imperative you know what these provisions can mean, have alternate provisions readily available, and know when and how to use them properly Commercial Real Estate Leases: Preparation, Negotiation, and Forms, Fifth Edition can make it easier. Written by nationally recognized real estate attorney Mark Senn, this highly acclaimed guide: Explains the legal principles behind each lease provision in clear, user-friendly terms. Offers balanced discussion of the practical applications of the law from the landlord, tenant and the lender perspectives (where applicable). Provides specific examples of alternate clauses that address each partyand’s precise needs. Logically organized to follow the typical commercial real estate lease, each chapter takes you clause-by-clause through all of the issues you need to understand in order to represent clients effectively in commercial real estate transactions, including: Rentand—fixed, market and percentage Operating expenses Options to expand, buy or extend Space measurementand—and resulting economics Subordination, non-disturbance and attornment agreements Drafting exclusive provisions Understanding insurance provisions Tax provisions and federal income tax consequences Use issues Condemnation Commercial Real Estate Leases: Preparation, Negotiation, and Forms, Fifth Edition includes a free companion CD-ROM containing all of the leasing forms discussed in the guide.

A Treatise On Leases Explaining The Nature And Effect Of The Contract Of Lease And Pointing Out The Legal Rights Enjoyed By The Parties

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Author : Robert Bell (Advocate.)
language : en
Publisher:
Release Date : 1825

A Treatise On Leases Explaining The Nature And Effect Of The Contract Of Lease And Pointing Out The Legal Rights Enjoyed By The Parties written by Robert Bell (Advocate.) and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1825 with Landlord and tenant categories.

Share Leasing And Production Efficiency

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Author : G. Andrew Bernat
language : en
Publisher:
Release Date : 1987

Share Leasing And Production Efficiency written by G. Andrew Bernat and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Farm tenancy categories.

Leases Rental Agreements

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Author : Janet Portman
language : en
Publisher: Nolo
Release Date : 2021-08-06

Leases Rental Agreements written by Janet Portman and has been published by Nolo this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-08-06 with Business & Economics categories.

Create a solid, binding lease that complies with your state laws If you rent out residential real estate, you need to create documents that are legally valid where your rental property is located. Every state has its own rules when it comes to what landlords must include in their leases, and stationery store forms don’t tell you what you need to know. Not only does this book contain instructions on how to tailor your rental documents to your state’s laws, it also gives you customizable versions of key rental forms you need, including: a fixed-term lease a month-to-month rental agreement a rental application tenant reference and credit check forms move-in and move-out letters, and a property inspection checklist. The 14th edition is completely updated to reflect the latest landlord-tenant laws—find out what your state requires regarding security deposits, entry to rental property, disclosures, termination notices, and much more. This new edition also covers topics relevant to today’s landlords, such as keeping tenant records and amending a lease or rental agreement for COVID-related reasons. With Downloadable Forms Download and customize a lease, move-in letter, and other important rental documents landlords and property managers need, more details inside.