PPT-Leases, Intangibles, and Asset Impairment

GAAP Capital Lease Criteria To be classified as a capital lease GAAP states that the lease must be noncancelable and meet one of the following Transfers ownership Bargain purchase option Lease term is . blev. @. stern.nyu.edu. June . 2015. The wonderful world of intangibles. Things to Come. 2. The “intangibles revolution”. Unique issues confronting managers and investors. Why are intangibles different?. th. Conference. on Intangibles. Baruch Lev. New York University. b. lev@stern.nyu.edu. September 2014. Characteristics of Conference Research . (. 72 studies). Many studies on intellectual capital (intangibles) reporting by companies.. 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. 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.. th. Conference. on Intangibles. Baruch Lev. New York University. b. lev@stern.nyu.edu. September 2014. Characteristics of Conference Research . (. 72 studies). Many studies on intellectual capital (intangibles) reporting by companies.. Assets. IAS 38. 2015. 1. Two Main Characteristics. :. Characteristics. Lack of physical existence.. They are not financial instruments.. Normally classified as long-term asset.. Common types of intangibles:. 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. 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 . Tuesday, March 21, 2017. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax or other professional advice. Please refer to your advisors for specific advice.. 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. 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 130 April 2017RE /AssetsInitiativeWICI Global Network Response to the invitation to comment issuedby the International Integrated Reporting Council IIRC on the xIR00Framework ImplementationDear Intern Almy. Interpretive Specialist. Rockport and Rasar State Park. History of Interpretation. What is Interpretation?. Interpretation is a social art that focuses on mutual teaching and learning. It is a lot more than just talking. .