PPT-Chapter 23 Performance and Obligations Under Sales and Leases

Copyright 2017 McGrawHill Education All rights reserved No reproduction or distribution without the prior written consent of McGrawHill Education Overview LO231 What is the perfect tender rule. 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 . 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 . 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. 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.. 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?. 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 . 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. 16th . Edition. Kieso . ●. . Weygandt . ●. . Warfield. . Explain . the nature, economic substance, and advantages of lease transactions. .. Describe . the accounting for leases by lessees.. LEARNING OBJECTIVES. Sales acceleration is one of the most effective ways to improve your company’s revenue, and there are numerous strategies that can help ramp things up. Visit: https://gryphonnetworks.com/ Managing a team of sales reps is hard work. There’s a lot to keep track of, a lot to do, and a lot of people looking up to you for motivation and inspiration. Visit: https://gryphonnetworks.com/ 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