leasing accounting rules

См. также в других словарях:

• Leasing — is a process by which a firm can obtain the use of a certain fixed assets for which it must pay a series of contractual, periodic, tax deductable payments. The lessee is the receiver of the services or the assets under the lease contract and the… …   Wikipedia

• Accounting period — An accounting period is a period with reference to which United Kingdom corporation tax is charged. [Section 12 of the Income and Corporation Taxes Act 1988] It helps dictate when tax is paid on income and gains. An accounting period begins… …   Wikipedia

• Cross-border leasing — is a leasing arrangement where lessor and lessee are situated in different countries. This presents significant additional issues related to tax avoidance and tax shelters. Cross border leasing has been widely used in some European countries, to… …   Wikipedia

• Aircraft finance — refers to financing for the purchase and operation of aircraft. Complex aircraft finance (such as those schemes employed by airlines) shares many characteristics with maritime finance, and to a lesser extent with project finance.Private… …   Wikipedia

• Grant Thornton LLP — Infobox Company company name = Grant Thornton LLP company type = Limited Liability Partnership location = Chicago, Illinois foundation = 1986, individual components from 1924 industry = Accounting Tax Business Advisory Services key people = Ed… …   Wikipedia

• Public/social/private partnership — Public/social/private partnerships are methods of co operation between private and government bodies.BackgroundModels of cooperation between the market and the state: examples from AustriaThe name “public social private partnership” (PSPP) is a… …   Wikipedia

• International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …   Wikipedia

• Emergency Economic Stabilization Act of 2008 — This article is about one division of an enacted statute. For the entire statute, see Public Law 110 343. For the enacted rescue program, see Troubled Asset Relief Program. The Emergency Economic Stabilization Act of 2008 (Division A of Pub.L.… …   Wikipedia

• Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… …   Universalium

• United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium

• Bureau of Ocean Energy Management, Regulation and Enforcement — Agency overview Formed January 19, 1982 (1982 01 19) Headquarters Washington, D.C. Employees 1,614 (2009) Annual budget …   Wikipedia