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Praveen Kumar
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ACCOUNTING STANDARD-19 LEASES J.P., KAPUR & UBERAI
SCOPE ,[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
OBJECTIVES ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
CLASSIFICATION OF LEASES ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
EXAMPLES OF FINANCE LEASES ,[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
INDICATORS FOR FINANCE LEASES ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
ILLUSTRATIONS FOR TYPES OF LEASES ,[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
ILLUSTRATION OF FINANCE LEASE ,[object Object],[object Object],J.P., KAPUR & UBERAI
ACCOUNTING FOR FINANCE LEASES LESSEE’S BOOKS ,[object Object],[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
ACCOUNTING FOR FINANCE LEASES-LESSOR`S BOOKS ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
ACCOUNTING FOR OPERATING LEASES LESSEE’S BOOKS ,[object Object],J.P., KAPUR & UBERAI
ACCOUNTING FOR OPERATING LEASES LESSOR’S BOOKS ,[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
SALE AND LEASEBACK TRANSACTIONS RESULTNG IN FINANCE LEASES- SELLER –LESSEE’S BOOKS ,[object Object],J.P., KAPUR & UBERAI
SALE AND LEASEBACK TRANSACTIONS RESULTNG IN OPERATING LEASES ,[object Object],[object Object],[object Object],[object Object],J.P., KAPUR & UBERAI
J.P., KAPUR & UBERAI ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],DISCLOSURES FOR FINANCE LEASES
J.P., KAPUR & UBERAI ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],DISCLOSURES FOR OPERATING LEASES

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