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日期:2024-07-16
Guaranteed Residual Value is, for a lessee, is the part of the residual value which
is guaranteed by the lessee or the third party guaranteed by the lessee, the ......
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日期:2024-07-13
2012年10月2日 - 14 分鐘 - 上傳者:Allen Mursau
Accounting for lease residual values for guaranteed and ... less than the guaranteed residual ......
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日期:2024-07-18
FASB Statement No. 133, Accounting for Derivative Instruments and. Hedging
Activities. FASB Interpretation No. 19, Lessee Guarantee of the Residual Value of
....
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日期:2024-07-17
1. This paper analyses how a lessor should account for residual value
guarantees. (RVGs) provided by a lessee, a related party or a third party.
Summary of the ......
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日期:2024-07-16
The residual value may be unguaranteed or guaranteed by the lessee.
Sometimes the lessee agrees to make up any deficiency below a stated amount
that the ......
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日期:2024-07-13
Whether the estimated residual value is guaranteed or unguaranteed has both
economic and accounting consequence to the lessee. The accounting ......
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日期:2024-07-14
In short, residual value is the estimated fair value of the leased asset at the end of
the lease, and can be either guaranteed or unguaranteed by the lessee....
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日期:2024-07-18
If title to the leased property transfers to the lessee the residual value is not ...
Guaranteed Residual Value: The residual value is treated as an additional lease
......