Accounting for leases under IFRS and HGB


Term Paper, 2019
20 Pages, Grade: 1,3
Anonymous

Abstract or Introduction

The aim of this work is to show the accounting for leases under IFRS, HGB and to clarify the differences. The work devotes one main point to IFRS and one to the HGB. Each part gives an overview of the legal basics. This is followed by a classification of the leases in order to clarify the attribution of the leased object (hereinafter LO), which is relevant for the accounting. Finally, the accounting considered in detail by the lessor (hereinafter LG) or lessee (hereinafter LN). this is followed by a comparison of the approaches according to IFRS and HGB. The result concludes the work. This term paper does not deal with special leasing topics such as sales and leaseback or real estate leasing. The focus here is a simple lease, which arises, for example, when leasing a production plant.

Details

Title
Accounting for leases under IFRS and HGB
College
University of applied sciences Frankfurt a. M.
Course
International Finance & Accounting
Grade
1,3
Year
2019
Pages
20
Catalog Number
V512180
ISBN (eBook)
9783346096142
ISBN (Book)
9783346096159
Language
English
Tags
Accounting, Finance, International Finance & Accounting, Accounting for leases
Quote paper
Anonymous, 2019, Accounting for leases under IFRS and HGB, Munich, GRIN Verlag, https://www.grin.com/document/512180

Comments

  • No comments yet.
Read the ebook
Title: Accounting for leases under IFRS and HGB


Upload papers

Your term paper / thesis:

- Publication as eBook and book
- High royalties for the sales
- Completely free - with ISBN
- It only takes five minutes
- Every paper finds readers

Publish now - it's free