Accounting Institutions and Regulation LEASES: Concepts and Examples © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

IAS 17 - LEASES © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Classification of leases © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Classification of leases © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Example: Operating Lease Accounting by a Lessee (Slide 1 of 3) © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Example: Operating Lease Accounting by a Lessee (Slide 2 of 3) © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Example: Operating Lease Accounting by a Lessee (Slide 1 of 3) © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Example: Equipment Is Leased and Lease Does Not Transfer Ownership or Provide a Bargain Purchase Option (Slide 1 of 8) © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Example: Equipment Is Leased and Lease Does Not Transfer Ownership or Provide a Bargain Purchase Option (Slide 2 of 8) © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Example: Equipment Is Leased and Lease Does Not Transfer Ownership or Provide a Bargain Purchase Option (Slide 3 of 8) © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Example: Equipment Is Leased and Lease Does Not Transfer Ownership or Provide a Bargain Purchase Option (Slide 4 of 8) © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Example: Equipment Is Leased and Lease Does Not Transfer Ownership or Provide a Bargain Purchase Option (Slide 5 of 8) © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Example: Equipment Is Leased and Lease Does Not Transfer Ownership or Provide a Bargain Purchase Option (Slide 6 of 8) © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Example: Equipment Is Leased and Lease Does Not Transfer Ownership or Provide a Bargain Purchase Option (Slide 7 of 8) © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.

Example: Equipment Is Leased and Lease Does Not Transfer Ownership or Provide a Bargain Purchase Option (Slide 8 of 8) © 2013 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.