1. Accounting Institutions and Regulation
LEASES: Concepts and Examples
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2. IAS 17 - LEASES
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3. Classification of leases
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4. Classification of leases
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5. 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.

6. 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.

7. 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.

8. 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.

9. 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.

10. 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.

11. 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.

12. 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.

13. 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.

14. 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.

15. 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.