jagomart
digital resources
picture1_Finance Slide Templates 71163 | 2020 02d Assets Leases Pp


picture2_Finance Slide Templates 71163 | 2020 02d Assets Leases Pp picture3_Finance Slide Templates 71163 | 2020 02d Assets Leases Pp

 61x       Filetype PPTX       File size 2.18 MB       Source: www.ifac.org


File: Finance Slide Templates 71163 | 2020 02d Assets Leases Pp
The Handbook of International Public Sector Accounting Pronouncements is the primary authoritative source of international generally accepted accounting principles for public sector entities. All information in this presentation is proprietary ...

icon picture PPTX Filetype Power Point PPTX | Posted on 30 Aug 2022 | 2 years ago
Partial capture of text on file.

						
									
										
									
																
													
					
The words contained in this file might help you see if this file matches what you are looking for:

...The handbook of international public sector accounting pronouncements is primary authoritative source generally accepted principles for entities all information in this presentation proprietary and copyrighted leases classifying ipsas requires classification a lease as either finance or an operating based on whether risks rewards ownership substantially transferred losses from idle capacity technological obsolescence changes value because economic conditions expectation service potential profitable operation gain appreciation land buildings elements classified separately incidental to are depends substance over form some examples asset lessee at end term option purchase price well below market major part life pv minimum payments fair others concession arrangement sca could be element broader agreements ppps especially re long lived assets infrastructure need assess if not contains identifiable applies component financial leased obligations recognized subsequently accounted property pla...
Haven't found the file you're looking for? You can try sending a request file
Comment

no comments yet
Please Login to post a comment.

no reviews yet
Please Login to review.