中级会计学英文版课件：ch18 Leases.pptxVIP

Lo/Fisher, Intermediate Accounting Vol.2Chapter 18Copyright ? 2014 Pearson Canada Inc.18- 1Leases Lo/Fisher, Intermediate Accounting Vol.2L.O. 18-1. Evaluate the economic substance of a leasearrangement to determine the extent to wh there is a transfer of risks and rewards.L.O. 18-2. Apply the general and specific criteria for classifying leases as finance (capital) or opera leases and apply the accounting method appropriate for that classificationL.O. 18-3. Analyze a lease to determine the present value o minimum lease payments, the interest rate impli in a lease, the lease payments required