PPT-Leases Update

April 2011 Russ Golden FASB Member Susan Cosper FASB Technical Director Agenda Outreach Changes made from the Exposure Draft Definition of a lease Variable payments Renewal options. Hot Topics. 29 April 2014. . 1. Commercial Leases: . Hot Topics. Chair. Kevin Hoy,. Head of Real Estate. . 2. Time to Split - Exercise of Break Options. Nicola Byrne,. Senior Associate. e. : nbyrne@mhc.ie. Introduction to Leases. . A lease is a legal contract between a tenant (lessee) and landlord (. lessor. ). Specifies the rights and obligations of the owner and user. A lease divides the “bundle of rights” in real estate into two interests. Presented by:. Roman Geissel, Deputy Program Director. Audit and Compliance Management. Petroleum Accountants Society of Oklahoma. February 11 & 12, 2015. Industry Compliance. Accurate Revenues & Data. Leases. May 2013. This presentation has been prepared to help . stakeholders . understand the current status of the . leases . project of the FASB and . the IASB. . The views expressed in this presentation are those of the presenters. Official positions of the FASB and . Exploratory Units. Tom McKee, . Chelsey. Russell and Scott Turner. Federal Leasing Is Complex!. This presentation is a very basic overview. . For more information:. Two-day seminar in Federal Lease Pooling in 2009. Lease Accounting and. Operational Implications. Tim Shepard . Senior Manager, Financial Accounting Advisory Services. Ernst & Young LLP. November 18, 2016. Disclaimer. These slides are for educational purposes only and are not intended, and should not be relied upon, as accounting advice.. Leases Project. Overview. Identify a lease. Lessee: how big the liability will be?. Lessor accounting: what has changed?. Other lease accounting issues. Transition provisions. What do you need to do to get ready for 2019?. Vicky Hernandez. Head of Property. Minimum Energy Efficiency Standard Regulations. Minimum “E” rating. Domestic and non-domestic property. The important dates:. 1st . April . 2018: grant of new leases/lease renewals. . May 25, 2017. Our webinar will begin shortly. .. ASC 842: Are you ready for the new lease accounting standards?. . May 25, 2017. Bob Roll. Melissa Lacy. Questions. . 3. How to ask a question during today’s webinar?. 1. Vaibhav Tandon, CPA. Audit and Accounting Manager, Gumbiner Savett. Extensive experience with privately held clients in retail distribution, wholesale, consumer finance, and manufacturing industries. Segment 3:. Regulations & Leasing Clauses. Segment 3: Regulations & Leasing Clauses. Learning Objectives:. Understand the influences of building codes and government on site selections. Know about the specific clauses in Chinese retail leases. LEARNING OBJECTIVES. Understand the basic concepts of lease accounting and identify. the . advantages and disadvantages of leasing.. Understand . lease contracts and determine how to separate. lease . Tuesday, March 21, 2017. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax or other professional advice. Please refer to your advisors for specific advice.. Información Financiera y Normalización Contable Keywords Operating leases, international accounting standards, impact assessment, constructive method, factor method