PPT-Consolidation of VIEs for Common Controlled Leases

presented by David LaRosa 1 Financial Statement User Complaints Common owner establishes entities for tax estate planning legalliability purposesnot to structure offbalancesheet debt arrangements. William Duncombe and John Yinger. The Maxwell School,. Syracuse University. February 2013. History of Consolidation . Consolidation has eliminated over 100,000 school districts since 1938.. This is a drop of almost 90 percent.. 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. 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.. ET C'EST TOI QUI NOUS FAIT VIVRE. TU ES LA AU CŒUR DE NOS VIES. BIEN VIVANT, O . JÉSUS-CHRIST. 1) DANS LE SECRET DE NOS TENDRESSES. TU ES LA. DANS LES MATINS DE NOS PROMESSES. TU ES LA. TU ES LA AU CŒUR DE NOS VIES. 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.. . William Duncombe and John Yinger. The Maxwell School,. Syracuse University. February 2013. History of Consolidation . Consolidation has eliminated over 100,000 school districts since 1938.. This is a drop of almost 90 percent.. 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. Allegheny N/S and Philadelphia S/W. . www.pcghumanservices.com. June 2013. Introduction. Overview of Changes. What You Need to Know. Timeline. Questions. CCIS Consolidation Allegheny N/S and Philadelphia S/W 5.2013. O'Rourke. Assistant Manager. Indirect Taxes. VAT. PART 1 VAT on Leases. PART . 2 . VAT Requirements for Invoicing. Part . 1 VAT on Leases. Background: the old system. properties . developed post 1972 in ‘VAT Net’. 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.. Jeff Jensen, CPA . © 2017 Crowe . LLP. Polling Question #1. Which of the following best describes your experience related to GASB 87? . I have read through GASB 87 and have already began taking inventory of our leases and determining how each will be reported. A closer look at the new leases standard- Ind AS 116 CA (Dr.) Sanjeev Singhal CA Amit Jain 1 Content Background 2 Scope 3 New Definition of lease 4 Lessee accounting 5 Lessor accounting 6 Transition ISDEAA - P.L . 93-638 SECTION 105( l ) LEASE PROPOSALS 105( l ) LEASES IHS is required to enter into 105( l ) leases with Tribes for tribally owned or leased buildings delivering services under the Act. Pigi Paolucci. INFN of Napoli. RPC workshop ? Why ?. Pigi Paolucci. RPC Consolidation Workshop. 2. RPC system is working very well and during the 2009/2010 data taking has showed a very uniform behavior with a very high running efficiency (> 98%).