LeasingNotes: IAS 17 Archives

IAS 17 Archives

Oct 4	Principles or pain? Shawn Halladay October 4, 2006 Know More: FASB, IAS 17, Lease accounting, Leasing, Leasing industry, Off balance sheet 2.0, Off balance sheet Where are the principles if we need to have specific guidance such that the regulators create a rule for every accounting nuance that arises? Let’s just hope that lease accounting isn’t made the guinea pig in this process. Continue Reading Posted at 1:09 PM \| Permalink \| Comments
Jul20	A giant leap for... Shawn Halladay July 20, 2006 Now what do I do as an investor? The balance sheet shows a bunch of assets, some of which are real and some of which are leasehold interests. The real assets can be converted to cash, but not the leasehold interests Continue Reading Posted at 12:50 AM \| Permalink \| Comments
Jul11	Synthetic leases in the UK? Shawn Halladay July 11, 2006 What I am sure is an unintended effect of the regulation, however, is to raise the possibility of UK lessors now being able to provide lessees a synthetic lease product. Continue Reading Posted at 1:34 PM \| Permalink \| Comments
Jul 5	Italy in the Finals Shawn Halladay July 5, 2006 What else could we do, but troupe downstairs and continue our discussion in the bar? One can learn about leasing in the strangest places. Continue Reading Posted at 11:43 AM \| Permalink \| Comments
Mar 9	FASB 13 changes Shawn Halladay March 9, 2006 Due to the due process aspects of the FASB and convergence issues, I don’t expect to see any changes to FASB 13 before 2010. Continue Reading Posted at 5:56 PM \| Permalink \| Comments
Mar 1	Whither off balance sheet financing? Shawn Halladay March 1, 2006 Are we going to lose off balance sheet financing? Continue Reading Posted at 10:43 AM \| Permalink \| Comments
	Deciphering Off Balance Sheet Requirements

IAS 17 Archives

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