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leasetagarens redovisning av leasingavtal
leases in the financial statements of lessees
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
i annat fall används leasetagarens marginella låneränta.
if not, the lessee's incremental borrowing rate should be used.
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
därför redovisas såväl tillgången som skulden i leasetagarens balansräkning när det gäller finansiella leasingavtal.
it is therefore appropriate that a finance lease be recognised in the lessee's balance sheet both as an asset and as an obligation to pay future lease payments.
Last Update: 2014-11-21
Usage Frequency: 1
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i den ursprungliga standarden angavs inte hur leasetagarens utgifter som är direkt hänförliga till kontraktsskrivningen skulle redovisas.
the original ias 17 was silent on the accounting treatment of initial direct costs incurred by a lessee in negotiating and securing leasing arrangements.
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
utgifter som är direkt hänförbara till leasetagarens åtgärder i samband med att ett finansiellt leasingavtal ingås inräknas i objektets anskaffningsvärde.
the costs identified as directly attributable to activities performed by the lessee for a finance lease, are included as part of the amount recognised as an asset under the lease.
Last Update: 2014-11-21
Usage Frequency: 1
Quality:
om sådana leasingtransaktioner inte redovisas i leasetagarens balansräkning blir tillgångarna och skulderna undervärderade, varvid de finansiella nyckeltalen blir missvisande.
if such lease transactions are not reflected in the lessee's balance sheet, the economic resources and the level of obligations of an enterprise are understated, thereby distorting financial ratios.
Last Update: 2014-11-21
Usage Frequency: 1
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om en sale and leaseback-transaktion ger upphov till ett finansiellt leasingavtal skall det belopp med vilket försäljningspriset överstiger tillgångens redovisade värde inte omedelbart redovisas som vinst i säljarens/leasetagarens resultaträkning.
if a sale and leaseback transaction results in a finance lease, any excess of sales proceeds over the carrying amount should not be immediately recognised as income in the financial statements of a seller-lessee.
Last Update: 2014-11-21
Usage Frequency: 1
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leasing - leasetagare
audits fee
Last Update: 2022-04-16
Usage Frequency: 2
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