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Final Notes Essay

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Below is an essay on "Final Notes" from Anti Essays, your source for research papers, essays, and term paper examples.

|Leases                                                                             |Revenue Recognition                                                         |
|US GAAP FASthirteen & IFRS IASseventeen|Advantages of leasing:   Off B/S financing, |SAB onezeroone’s criteria for realization: Persuasive evidence of           |
|IAS seventeen is more PRINCIPLE based: |avoid negatively affecting the debt-asset   |arrangement exists; Delivery has occurred or srv has been rendered; Seller’s|
|Requires more judgment.                 |ratio; Facilitate asset acquisition to     |price is fixed/determinable;   Collectability is reasonably assured.         |
|FAS thirteen specifies the “majority”   |overcome: Uncertainty/cash flow problems;   |Revenues are inflows or other enhancements of assets of an entity or         |
|of the asset’s economic life is equal   |time constraints, fear of obsolescence.     |settlements of its liabilities (or a combination of both) from delivering or|
|to or greater than seventyfive% of the |achieves tax – benefit from depreciation by|producing goods, rendering services, or other activities that constitute the|
|asset’s life.defines “substantially     |negotiating lease pmt that allows lessor to|entity’s ongoing major or central operations.                               |
|all” of the leased asset’s fair value   |retain title.                               |                                                                             |
|as ninety% of the fair value of the     |                                           |                                                                             |
|property.                               |                                           |                                                                             |
|IAS seventeen specifically states that |                                           |                                                                             |
|whether a lease is a finance...

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MLA Citation

"Final Notes". Anti Essays. 18 Dec. 2018

<http://parimatch-stavka7.com/free-essays/Final-Notes-393223.html>

APA Citation

Final Notes. Anti Essays. Retrieved December 18, 2018, from the World Wide Web: http://parimatch-stavka7.com/free-essays/Final-Notes-393223.html


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