PPT-Leases

March 8 2011 Jody Grewal Kieng Iv Lisa Ryerson May Leung AGENDA Lessee Classification Accounting Disclosures Lessor Classification Accounting Disclosures Sales and Leaseback. 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. 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 . 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. 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.. 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.. 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. 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. 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. 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. 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