PPT-Leases

October 6 2010 This presentation has been prepared to help constituents understand the current status of projects of the FASB and IASB The views expressed in this presentation are those of the presenter Official positions of the FASB and the IASB are reached only after extensive due process and deliberations. May 2015. Dave Westburg. Billboard Loans. dave.westburg@billboardloans.com. www.billboardloans.com. 206-910-1283. Billboard Financing. 5/12/15. Dave Westburg Background. 26 years lending to out-of-home business.. 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. Understand . the importance of leases from a business perspective.. Explain . the conceptual nature, economic substance, and advantages of lease transactions.. Identify . and apply the criteria that are used to determine the type of lease for accounting . Personal Property Securities Act 2009. (Cth). March 2014. 2. Agenda. 3. Security interests. 4. PPS leases defined. Lease or bailment of goods for …. More than one year, including any holding over or renewal. RICHARD G. SCHROEDER . MYRTLE . W. CLARK . JACK . M. CATHEY. THEORY . AND. ANALYSIS: . TEXT AND CASES. 10. TH. EDITION. CHAPTER 13. LEASES. Introduction. Property rights are acquired by the purchase of assets. Session 10. Capital Leases II:. Modeling. Multiple Lease Events. Lease Characteristic Array. Last revised: July 6, 2011. Review of last time:. Capital Leases I. Present and Future Value (. PV. , . FV. 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. Personal Property Securities Act 2009. (Cth). March 2014. 2. Agenda. 3. Security interests. 4. PPS leases defined. Lease or bailment of goods for …. More than one year, including any holding over or renewal. 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?. Agenda. 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. Certified continuing professional education class. 2-hour credit. Must remain for the entirety of the class to receive CPE credit. Must sign in and sign out to receive CPE credit. Certificates of attendance will be emailed for CPE credit. Rule #3 Page 1 of 6 Title 6 . LEASING Land on which the JUHI facilities are constructed is leased or licensed from the airport owner, itself a lessee for the purposes of operating an airport under the Airports Act 1996, in consideration o