Asset Finance Accounting Part I

Training

Inhouse

£ 350 + VAT

Description

  • Type

    Training

  • Methodology

    Inhouse

  • Duration

    1 Day

Understand Accounting Standards and Lease Classification

Important information

Government funding available

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Course programme

MODULE PR1.4
Asset Finance Accounting Part I
Tutor: Alick C Mulhall, FINANCE INDUSTRY TRAINING
Dates: 21 January & 22 April 2009
Time 1400 – 1730

Topics

Accounting Standards and Lease Classification

UK Generally Accepted Accounting Principles (GAAP)

  • SSAP 21
  • the 90% test and how to carry it out
  • FRS 5

International GAAP

  • IAS 17
  • IFRIC 4
  • IFRS 5

US GAAP

  • FASB 13

Lessee accounting
Accounting for finance charges

  • the actuarial method
  • sum of the digits (Rule of 78)
  • straight line method

Deferred Tax
Depreciation – accounting and tax
Understanding the term: “tax capacity”
Deferred tax from the lessee and the lessor standpoint

Additional information

Payment options: Single module course: £350 + VAT (£411.25) A 2 x module course: £600 + VAT (£705.00) A 3 x module course: £855 + VAT (£1,004.63) A 4 x module course: £1,100 + VAT (£1,292.50) A 5 x module course: £1,375 + VAT (£1,615.63) A 6 x module course: £1,650 + VAT (£1,938.75)

Asset Finance Accounting Part I

£ 350 + VAT