PDF-New standard on leases is taking shape

Leases 1April 2015 Applying IFRS. 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. 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. 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. 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. 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. . 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?. 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. 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. Serge . Bolongie. , . Jitendra. Malik, Jan . Puzicha. Presenter : . Neha. . Raste. . 1. Outline. Introduction. Background. Algorithm. Explanation. Results and Discussion. 2. Introduction . Shape Context . 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 A . shape is an element of art. Specifically, . it . is an . enclosed space. , the boundaries of . which . are defined by other elements of . art. Shape. Types of Shape. Geometric: Shapes that have specific rules.