【学习笔记】c21 accounting for leases -explain the nature,economic subst ...

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c21 accounting for leases
-explain the nature,economic substance, and advantages of lease transactions
-describe the accounting for leases by lessees
-describe the accounting for leases by lessors
-describe the accounting and reporting for special features of lease arrangements

the leasing environment
-who are the players
-advantages of leasing
-conceptual nature of leasing

accounting by the lessee
-capitalization criteria
-accounting differences
-capital lease method
-operating method
-comparison of capital and operating leases

accounting by the lessor
-economis of leasing
-classification
-direct-financing method
-operating method

special lease accounting problems
-residual values
-sales-type leases
-bargain-purchase option
-initial direct costs
-current versus noncurrent
-disclosure
-unresolved problems

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关键词：Accounting counting Economic explain Account