Payments for leased corporate assets must be accounted for in financial statements, to accurately reflectthe company's financial obligations. There are two accounting methods, one for each type of ...

Leases are usually classified as operating or capital. While the distinction is mostly irrelevant for small-ticket transactions such as leasing a car, it has important consequences in areas such as ...

Julia Kagan is a financial/consumer journalist and former senior editor, personal finance, of Investopedia. Khadija Khartit is a strategy, investment, and funding expert, and an educator of fintech ...

NEW YORK--(BUSINESS WIRE)--Fitch Ratings has published an updated report on its approach to evaluating the credit implications for an issuer's operating leases. In order to compare the financial ...

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. Operating leases may not sound all that sexy, but they are a great way to get liabilities off balance sheet.

Last week’s article discussed the accounting treatment for a short-term lease and a lease for low-value assets under the new Philippine Financial Reporting Standard (PFRS) 16 and taxation of operating ...

Leases are agreements that transfer the right to use property as a temporary form of ownership or use. Leases are temporary in scope, and the property rights revert to the lessor unless the ...