Leasing

Ron Paterson

Chapter 5 in Off Balance Sheet Finance, 1993, pp 41-47 from Palgrave Macmillan

Abstract: Abstract Leasing transactions have been governed by another accounting standard, SSAP 21, since 1984. This defines leases, and their close relative hire purchase contracts, in the following terms:

Keywords: Balance Sheet; Tooling Cost; Accounting Treatment; Loss Account; Constant Periodic Rate (search for similar items in EconPapers)
Date: 1993
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DOI: 10.1007/978-1-349-12613-2_5

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