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Accounting for leases. Analysis of the IAS 17 and its impact


Seminar Paper, 2014

15 Pages, Grade: 2,7

Anonymous


Excerpt


Table of contents

1 Introduction

2 Accounting for leases IAS 17
2.1 Scope
2.2 Classification of leases

3 Finance leases
3.1 Lessor
3.2 Lessee

4 Operating leases
4.1 Lessor
4.2 Lessee

5 Sale-and-lease-back

6 Significant differences in contrast to HGB and US-GAAP

7 Conclusion

References

Excerpt out of 15 pages

Details

Title
Accounting for leases. Analysis of the IAS 17 and its impact
College
University of applied sciences, Munich
Grade
2,7
Year
2014
Pages
15
Catalog Number
V304566
ISBN (eBook)
9783668030978
ISBN (Book)
9783668030985
File size
614 KB
Language
English
Keywords
International Finance, Accounting, Leases, IAS 17
Quote paper
Anonymous, 2014, Accounting for leases. Analysis of the IAS 17 and its impact, Munich, GRIN Verlag, https://www.grin.com/document/304566

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