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Card 16

Front

Finance lease IAS17 defintion

Back

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Card 17

Front

Finance lease features

Back

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Card 18

Front

Operating lease IAS17 definition

Back

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Card 19

Front

Operating lease features

Back

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Card 20

Front

Hire purchase contract

Back

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Card 21

Front

Accounting for operating leases: Lessee (Dr Lease expense/ Cr Bank)

Back

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Card 22

Front

Accounting for operating leases: Lessor

Back

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Card 23

Front

Accounting for finance leases: Lessee (Dr lease interest exp/ Dr lease liab/ Cr bank)

Back

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Card 24

Front

Accounting for finance leases: Lessor

Back

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Card 25

Front

actuarial method to calculate finance charge

Back

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