The Pros and Cons of Sale and Leaseback Transactions
Language: English
Published by GRIN Verlag, GRIN Verlag Nov 2017, 2017
- Softcover
- New
Seller: buchversandmimpf2000, Emtmannsberg, BAYE, Germanybuchversandmimpf2000
AbeBooks seller since January 23, 2017
Condition: New
£ 19.14
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Add to basketItem description from seller
This item is printed on demand - Print on Demand Titel. Neuware -Seminar paper from the year 2016 in the subject Business economics - Business Management, Corporate Governance, grade: 1.0, University of applied sciences Frankfurt a. M., course: Master of Business Administration, language: English, abstract: The objective of this work is to analyze and assess the pros and cons of sale and leaseback transactions (SLBTs) from different perspectives. For that purpose, mainly printed sources from leading authors in the area of finance and accounting as well as academic journals will be used. To include latest developments and insights, the author will reference publications by standardization bodies, the Big Four audit firms as well as consulting companies, among others.At first, the foundational framework will be established, including an overview of available financing methods and a definition on what is commonly understood by external as well as internal financing. The following sub-chapter drills deeper into the matter by defining what leases are and how they can be classified into different types. For that reason, operating and financial leases will be distinguished with reference to common accounting standards. Additionally, a practical example will illustrate this distinction. This is closely followed by the definition of sale and leaseback transactions including the prime characteristics of it. Also, a practical example will ensure clearer understanding.In the main part the pros of sale and leaseback will be assessed from the perspective of the seller as well as from buyer of the assets. The associated cons will be analyzed thereafter. Another practical example will serve to complement this section.In the next chapter the possible effects of changing regulations, laws and accounting practices regarding leases and SLBT¿s will be outlined. This includes a practical example to illustrate and explain the effects of the new accounting standard ¿IFRS 16 Leases¿ on this subject from different perspectives. After that, a concise overview of typical sale and leaseback applications will follow.Books on Demand GmbH, Überseering 33, 22297 Hamburg 68 pp. Englisch.…
Seller Inventory # 9783668559042
- Title
- The Pros and Cons of Sale and Leaseback Transactions
- Author
- Eric Scheithauer
- Publisher
- GRIN Verlag, GRIN Verlag Nov 2017
- Publication year
- 2017
- Condition
- Neu
- Binding
- Taschenbuch
- Language
- English
- ISBN 10
- 366855904X
- ISBN 13
- 9783668559042
- Item weight
- 112 grams
- Dimensions
- 210x148x6 mm
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buchversandmimpf2000
Emtmannsberg, BAYE, Germany
AbeBooks seller since January 23, 2017
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Impressum Thorsten Retsch Buchversand Mimpf2000 Oberölschnitz 16 95517 Emtmannsberg Deutschland Telefon: 09209-2023188 Email: mimpf2000@online.de USt-ID-Nr.: DE 235096871 Wir führen gebrauchte Bücher aus allen Sparten der Literatur
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