Archive | Leasing

Computing Lease Rentals (With Example)

This article throws light upon the six main steps involved in computing lease rentals.  1. Determine the cost of the asset which includes the actual purchase price and expenses like freight, insurance, taxes and installation, etc. 2. Determine the cash flows to the lessor on account of ownership of the asset. These include tax advantage provided by depreciation and investment [...]

By |2016-06-28T09:22:02+05:30June 28, 2016|Leasing|Comments Off on Computing Lease Rentals (With Example)
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Accounting for Lease as per Accounting Standards

After reading this article you will learn about the Accounting for Lease as per Accounting Standards (AS)–19:- 1. Scope of Lease 2. Definitions of Lease 3. Classification 4. Financial Statements of Lessees 5. Financial Statements of Lessors 6. Sale and Leaseback Transactions. Contents: Scope of Lease Definitions of Lease Classification of Leases Leases in the Financial Statements of Lessees Leases [...]

By |2016-06-28T09:22:02+05:30June 28, 2016|Leasing|Comments Off on Accounting for Lease as per Accounting Standards
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