Lease Accounting

Lease accounting refers to the process of recording and reporting leased assets and liabilities in a company's financial statements. This includes determining the appropriate classification of leases as either operating leases or finance leases, recognizing lease assets and liabilities on the balance sheet, and accounting for lease payments in the income statement. Lease accounting standards aim to provide transparency and consistency in how leases are treated by companies, investors, and other stakeholders.

External Links

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Related Categories

Lease Accounting