Slide 1Reviewing Sale and Leaseback Transactions: Mechanism for Raising Productive Potential Noriko Ashiya Meikai University, Faculty of Real Estate Slide 2 1. Introduction…

Slide 1 Tax Issues in Islamic Finance* 26 October 2009 *connectedthinking Jennifer Chang, Senior Executive Director ITD Global Conference – Financial Institutions…

1. Barrett Peterson, CPAIllinois CPA Society Manager, Accounting Standards,North Shore ChapterProcedures, & AnalysisIndustry & Business TTXForum [email_address] April…

BKAF3063 – A141 * Topic 1 Accounting for Leases (MFRS 117) BKAF3063 – A141 Chapter Outline BKAF3063 – A141 * Nature and classification of leases. Accounting by lessee:…

BKAF3063 – A141 * Topic 1 Accounting for Leases (MFRS 117) BKAF3063 – A141 Chapter Outline BKAF3063 – A141 * Nature and classification of leases. Accounting by lessee:…

1. BKAF3063 – A141 1 Topic 1 Accounting for Leases (MFRS 117) 2. Chapter Outline BKAF3063 – A141 2  Nature and classification of leases.  Accounting by lessee:…

Chapter 6 HKSSAP 14 Leases Chapter 5 IAS 17 Leases LEARNING OBJECTIVES 1. Explain the nature and classification of leases. 2. Demonstrate awareness of the accounting issues…

Slide 1Sale-and-leaseback in the Netherlands Aart Hordijk ERES Conference 27- 06-2009 1 Slide 2 Introduction Sale-and-leaseback: Arrangement in which one party sells a property…

Chapter 6 HKSSAP 14 Leases Paper 7 Financial Accounting Chapter 5 HKAS 17 Leases 1. Objectives 1.1 Explain the nature and classification of leases. 1.2 Demonstrate awareness…

EFRAGâs views on ED Leases Final comment letter 15 December 2010 EFRAG cover letter EFRAG position EFRAG agrees with A single right of use model for all lessees, subject…