Lease Accounting 1: Basic Concepts

Additional Issues for Property, Plant, Equipment

Total Running Time: 28:47

commercial substance, dispositions, exchanges, fair value

Additional Issues for Property, Plant, Equipment

Agency

Total Running Time: 14:10

fiduciary obligations, lessee, principal agent relationship, Real Estate Agents

Agency

Lease Accounting 5: Lessor Lease Classification

Total Running Time: 10:23

Bargain Purchase Option (BPO), Implicit Rate, Operating Leases, Residual Value Guarantee (RVG)

Lease Accounting 5: Lessor Lease Classification

Lease Accounting 9: Lessee Finance Lease

Total Running Time: 08:25

Bargain Purchase Option (BPO), Initial Direct Cost, lcd, lease commencement date, lease incentive, right-of-use

Lease Accounting 9: Lessee Finance Lease

Lessee’s Lease Amortization Schedule Entries and FS Effects

Total Running Time: 21:53

Bargain Purchase Option (BPO), Capital Leases, financial statements, net income, Operating Leases

Lessee’s Lease Amortization Schedule Entries and FS Effects

The Time Value of Money II

Total Running Time: 13:25

annuity due, future value, ordinary annuity, present value

The Time Value of Money II

Types of Leases Lease Terms Parties and Concepts

Total Running Time: 19:06

Bargain Purchase Option (BPO), Capital Leases, Operating Leases, transfer of title

Types of Leases Lease Terms Parties and Concepts

When To Use Residual Income Valuation

Total Running Time: 02:37

Clean Surplus, fair value, Residual Income (RI)

When To Use Residual Income Valuation