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Summary Leases

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Classification of leases , accounting for different kinds of leases, calculation of present value , two methods to calculate the finance charge (Interest that has to be paid)

Institution
Technische Hochschule Deggendorf
Course
International Accounting and Controlling








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Institution
Technische Hochschule Deggendorf
Study
International Management
Course
International Accounting and Controlling
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Uploaded on
July 27, 2022
Number of pages
4
Written in
2020/2021
Type
Summary

Subjects

  • finance lease
  • operating lease
  • lessee
  • lessor
  • right of use asset
  • liability
  • finance charge
  • level spread method
  • actuarial method
  • interest expense
  • amortisation
  • rate of interest
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