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Found 11 result(s) |
Articles
operating
lease
A
lease
other than a finance
lease
.
Articles -> Thuật ngữ tài chính kế toán -> M-N-O
16 Feb, 2022
non-cancellable
lease
... A
lease
that is cancellable only: upon ... lessee enters into a new
lease
for the same or an ... that, at inception of the
lease
, continuation of the
lease
is ...
Articles -> Thuật ngữ tài chính kế toán -> M-N-O
16 Feb, 2022
net investment in the
lease
The gross investment in the
lease
discounted at the interest rate ... implicit in the
lease
. (According to International Accounting Standards
Articles -> Thuật ngữ tài chính kế toán -> M-N-O
16 Feb, 2022
minimum
lease
payments
... The payments over the
lease
term that the lessee is ...
Articles -> Thuật ngữ tài chính kế toán -> M-N-O
16 Feb, 2022
lease
term
... the lessee has contracted to
lease
the asset together with any ... the option to continue to
lease
the asset, with or without ... at the inception of the
lease
it is reasonably certain that ...
Articles -> Thuật ngữ tài chính kế toán -> J-K-L
16 Feb, 2022
lease
An agreement whereby the lessor conveys to the lessee in return for a payment or series of payments the right to use an asset for an agreed period of time. (According to International Accounting Standards IAS 17)
Articles -> Thuật ngữ tài chính kế toán -> J-K-L
16 Feb, 2022
interest rate implicit in the
lease
... at the inception of the
lease
, causes the aggregate present value ... of (a) the minimum
lease
payments and (b) the unguaranteed ... the fair value of the
lease
...
Articles -> Thuật ngữ tài chính kế toán -> G-H-I
16 Feb, 2022
inception of a
lease
of the date of the
lease
agreement and the date of ... the principal provisions of the
lease
. (According to International Accounting Standards
Articles -> Thuật ngữ tài chính kế toán -> G-H-I
15 Feb, 2022
gross investment in the
lease
The aggregate of: the minimum
lease
payments receivable by the lessor ... under a finance
lease
, and any unguaranteed residual value
Articles -> Thuật ngữ tài chính kế toán -> G-H-I
15 Feb, 2022
finance
lease
A
lease
that transfers substantially all the
Articles -> Thuật ngữ tài chính kế toán -> D-E-F
14 Feb, 2022
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