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How to working with Leases?
⏲ 4:4 👁 5K
Grey and Black Elegant Wedding Invitation - 5511GS
⏲ 0:41 ✓ 03-May-2024
Schumer Brushes Off Question If Biden Should Be More Vocal About Unrest On College Campuses
⏲ 2:10 ✓ 03-May-2024
These Superheroes of The Natural World Can Do The Impossible
⏲ 15:46 ✓ 01-May-2024
Ai Weiwei: Without Fear or Favour (2010)
⏲ 50:58 ✓ 01-May-2024
Hamas promises to lay down weapons if a Palestinian state is formed
⏲ 3:44 ✓ 28-Apr-2024
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_how-to-working-with-leases.jpg "Working with leases involves several steps, whether you're a lessor (the owner of the asset being leased out) or a lessee (the party leasing the asset). Here's a general guide:<br/><br/>For Lessors:<br/><br/>Identify Lease Arrangements: Determine which contracts in your business involve leases. A lease is defined as a contract, or part of a contract, that conveys the right to use an asset for a period of time in exchange for consideration.<br/>Classify Leases: Classify each lease as either a finance lease or an operating lease. This classification depends on factors such as whether the lease transfers ownership of the asset to the lessee by the end of the lease term, whether the lease term is for a major part of the asset's economic life, and whether the present value of the lease payments equals or exceeds substantially all of the fair value of the asset.<br/>Recognize Lease Income: For operating leases, lessors recognize lease income over the lease term, typically on a straight-line basis unless another systematic basis is more representative of the pattern of benefits to be derived from the leased asset.<br/>Accounting for Finance Leases: If a lease is classified as a finance lease, the lessor recognizes a lease receivable representing its right to receive lease payments, and the underlying asset is derecognized from the lessor's balance sheet. The lessor recognizes interest income over the lease term and any residual asset or residual value.<br/>Disclosure: Disclose relevant information about lease arrangements in the financial statements, including the nature and timing of lease payments and any significant leasing arrangements.<br/>For Lessees:<br/><br/>Identify Lease Arrangements: Determine which contracts in your business involve leases, similar to lessors.<br/>Classify Leases: Classify each lease as either a finance lease or an operating lease. This classification follows similar criteria as for lessors.<br/>Recognize Lease Liability and Right-of-Use Asset: For finance leases, lessees recognize a lease liability representing their obligation to make lease payments and a right-of-use asset representing their right to use the leased asset.<br/>Accounting for Operating Leases: For operating leases, lessees recognize lease payments as lease expense on a straight-line basis over the lease term unless another systematic basis is more representative of the pattern in which the lessee consumes the benefit derived from the leased asset.<br/>Disclosures: Disclose relevant information about lease arrangements in the financial statements, including the nature and timing of lease payments, significant leasing arrangements, and the maturity analysis of lease liabilities.<br/>Throughout the process, it's important to adhere to relevant accounting standards, such as the International Financial Reporting Standards (IFRS 16) or the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 842, depending on the jurisdiction and regulatory requirements. Additionally, it's advisable to con")
_grey-and-black-elegant-wedding-invitation-5511gs.jpg "Experience timeless elegance with our Grey and Black Wedding Invitation!<br/><br/>This beautifully crafted invitation sets the tone for your special occasion, featuring a sophisticated color palette and a design that can be personalized to perfection.<br/><br/>Key features you'll love:<br/><br/>Elegant grey and black design makes a stylish statement.<br/>Optional inserts for RSVPs (both traditional and QR code!), details cards, and more (sold separately).<br/>Fully customizable - personalize for weddings, communions, quinceaneras, birthdays, anniversaries, and sweet 16 celebrations!<br/><br/>Impress your guests and make your event unforgettable. Order your Grey and Black Elegant Invitation today!<br/><br/>")
_schumer-brushes-off-question-if-biden-should-be-more-vocal-about-unrest-on-college-campuses.jpg "Senate Majority Leader Chuck Schumer (D-NY) repeats his own statement about violence on college campuses after being asked about President Biden's minimal statements on the issue.<br/><br/>Fuel your success with Forbes. Gain unlimited access to premium journalism, including breaking news, groundbreaking in-depth reported stories, daily digests and more. Plus, members get a front-row seat at members-only events with leading thinkers and doers, access to premium video that can help you get ahead, an ad-light experience, early access to select products including NFT drops and more:<br/><br/>https://account.forbes.com/membership/?utm_source=youtube&utm_medium=display&utm_campaign=growth_non-sub_paid_subscribe_ytdescript<br/><br/><br/>Stay Connected<br/>Forbes on Facebook: http://fb.com/forbes<br/>Forbes Video on Twitter: http://www.twitter.com/forbes<br/>Forbes Video on Instagram: http://instagram.com/forbes<br/>More From Forbes:http://forbes.com")
_these-superheroes-of-the-natural-world-can-do-the-impossible.jpg "Let's dive into the world of animal record-breakers and superpowers. First up, we've got the giant tortoise, which holds the title for longevity, living up to a whopping 200 years! Then, there's the mighty Greenland shark, known for its incredible lifespan of over 400 years, making it the longest-living vertebrate on the planet. And don't forget about animals with superpowers! From the electric eel's shocking abilities to the chameleon's camouflaging skills, the animal kingdom is full of extraordinary talents that continue to astonish us. Whether it's extreme longevity or extraordinary abilities, these creatures remind us of the incredible diversity and wonder of life on Earth. Animation is created by Bright Side.<br/>----------------------------------------------------------------------------------------<br/>Music from TheSoul Sound: https://thesoul-sound.com/<br/> <br/>Check our Bright Side podcast on Spotify and leave a positive review! https://open.spotify.com/show/0hUkPxD34jRLrMrJux4VxV<br/> <br/>Subscribe to Bright Side: https://goo.gl/rQTJZz<br/>----------------------------------------------------------------------------------------<br/>Our Social Media:<br/>Facebook: https://www.facebook.com/brightside<br/>Instagram: https://www.instagram.com/brightside.official<br/>TikTok: https://www.tiktok.com/@brightside.official?lang=en<br/> <br/>Stock materials (photos, footages and other):<br/>https://www.depositphotos.com<br/>https://www.shutterstock.com<br/>https://www.eastnews.ru<br/>----------------------------------------------------------------------------------------<br/> For more videos and articles visit:<br/>http://www.brightside.me<br/> ----------------------------------------------------------------------------------------<br/>This video is made for entertainment purposes. We do not make any warranties about the completeness, safety and reliability. Any action you take upon the information in this video is strictly at your own risk, and we will not be liable for any damages or losses. It is the viewer's responsibility to use judgement, care and precaution if you plan to replicate.")
_ai-weiwei-without-fear-or-favour-2010.jpg "Released in 2010, this eye-opening film, capturing the essence of Ai Weiwei’s struggle and triumph. Think about that for a minute. Here’s a man who crafted 100 million hand-crafted sunflower seeds from porcelain, a feat that took 2.5 years and 1,600 artisans to complete. This wasn’t just art; it was a statement on labor, rights, and industry.")
_hamas-promises-to-lay-down-weapons-if-a-palestinian-state-is-formed.jpg "Hamas says it promises to lay down its arms if the Palestinian state becomes independent. In fact, they are ready to transform into an officially independent Palestinian political party.<br/><br/>A top official in Hamas' political bureau said the group was ready to agree to a ceasefire for five years or more in the war against Israel. It is known that war is currently raging in the Gaza Strip.<br/><br/>Hamas is also willing to lay down its arms, disband its armed wing, and transform into a political party if an independent Palestinian state is established based on the pre-1967 borders.<br/><br/>This statement was conveyed by Khalil al-Hayya, who is a high-ranking Hamas political official, in an interview with leading media outlet The Associated Press on Wednesday, April 24, 2024, local time. To date, Gaza ceasefire negotiations have reached a deadlock.<br/><br/>But it is unlikely that Israel would consider such a scenario. Moreover, Tel Aviv has vowed to destroy Hamas after the deadly attack on October 7 last year, which sparked war in the Gaza Strip.<br/><br/>The current Israeli leadership also firmly opposes the formation of a Palestinian state in the territory Israel captured in the 1967 war.<br/><br/>Al-Hayya, who represents Hamas in ceasefire negotiations and hostage-prisoner exchanges, delivered sometimes defiant and sometimes conciliatory statements in an interview with the Associated Press in Istanbul, Turkey.<br/><br/>He said that Hamas wanted to join the Palestine Liberation Organization (PLO), led by its rival Fatah faction, to form a unified government in the Gaza Strip and West Bank.<br/><br/>US Fails Palestine to Become a Member of the United Nations, The United States (US) vetoed the request for full UN membership for Palestine in the UN Security Council on Thursday, April 18, 2024.<br/>")
_how-to-working-with-leases.webp "Working with leases involves several steps, whether you're a lessor (the owner of the asset being leased out) or a lessee (the party leasing the asset). Here's a general guide:<br/><br/>For Lessors:<br/><br/>Identify Lease Arrangements: Determine which contracts in your business involve leases. A lease is defined as a contract, or part of a contract, that conveys the right to use an asset for a period of time in exchange for consideration.<br/>Classify Leases: Classify each lease as either a finance lease or an operating lease. This classification depends on factors such as whether the lease transfers ownership of the asset to the lessee by the end of the lease term, whether the lease term is for a major part of the asset's economic life, and whether the present value of the lease payments equals or exceeds substantially all of the fair value of the asset.<br/>Recognize Lease Income: For operating leases, lessors recognize lease income over the lease term, typically on a straight-line basis unless another systematic basis is more representative of the pattern of benefits to be derived from the leased asset.<br/>Accounting for Finance Leases: If a lease is classified as a finance lease, the lessor recognizes a lease receivable representing its right to receive lease payments, and the underlying asset is derecognized from the lessor's balance sheet. The lessor recognizes interest income over the lease term and any residual asset or residual value.<br/>Disclosure: Disclose relevant information about lease arrangements in the financial statements, including the nature and timing of lease payments and any significant leasing arrangements.<br/>For Lessees:<br/><br/>Identify Lease Arrangements: Determine which contracts in your business involve leases, similar to lessors.<br/>Classify Leases: Classify each lease as either a finance lease or an operating lease. This classification follows similar criteria as for lessors.<br/>Recognize Lease Liability and Right-of-Use Asset: For finance leases, lessees recognize a lease liability representing their obligation to make lease payments and a right-of-use asset representing their right to use the leased asset.<br/>Accounting for Operating Leases: For operating leases, lessees recognize lease payments as lease expense on a straight-line basis over the lease term unless another systematic basis is more representative of the pattern in which the lessee consumes the benefit derived from the leased asset.<br/>Disclosures: Disclose relevant information about lease arrangements in the financial statements, including the nature and timing of lease payments, significant leasing arrangements, and the maturity analysis of lease liabilities.<br/>Throughout the process, it's important to adhere to relevant accounting standards, such as the International Financial Reporting Standards (IFRS 16) or the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 842, depending on the jurisdiction and regulatory requirements. Additionally, it's advisable to con")
_grey-and-black-elegant-wedding-invitation-5511gs.webp "Experience timeless elegance with our Grey and Black Wedding Invitation!<br/><br/>This beautifully crafted invitation sets the tone for your special occasion, featuring a sophisticated color palette and a design that can be personalized to perfection.<br/><br/>Key features you'll love:<br/><br/>Elegant grey and black design makes a stylish statement.<br/>Optional inserts for RSVPs (both traditional and QR code!), details cards, and more (sold separately).<br/>Fully customizable - personalize for weddings, communions, quinceaneras, birthdays, anniversaries, and sweet 16 celebrations!<br/><br/>Impress your guests and make your event unforgettable. Order your Grey and Black Elegant Invitation today!<br/><br/>")
_schumer-brushes-off-question-if-biden-should-be-more-vocal-about-unrest-on-college-campuses.webp "Senate Majority Leader Chuck Schumer (D-NY) repeats his own statement about violence on college campuses after being asked about President Biden's minimal statements on the issue.<br/><br/>Fuel your success with Forbes. Gain unlimited access to premium journalism, including breaking news, groundbreaking in-depth reported stories, daily digests and more. Plus, members get a front-row seat at members-only events with leading thinkers and doers, access to premium video that can help you get ahead, an ad-light experience, early access to select products including NFT drops and more:<br/><br/>https://account.forbes.com/membership/?utm_source=youtube&utm_medium=display&utm_campaign=growth_non-sub_paid_subscribe_ytdescript<br/><br/><br/>Stay Connected<br/>Forbes on Facebook: http://fb.com/forbes<br/>Forbes Video on Twitter: http://www.twitter.com/forbes<br/>Forbes Video on Instagram: http://instagram.com/forbes<br/>More From Forbes:http://forbes.com")
_these-superheroes-of-the-natural-world-can-do-the-impossible.webp "Let's dive into the world of animal record-breakers and superpowers. First up, we've got the giant tortoise, which holds the title for longevity, living up to a whopping 200 years! Then, there's the mighty Greenland shark, known for its incredible lifespan of over 400 years, making it the longest-living vertebrate on the planet. And don't forget about animals with superpowers! From the electric eel's shocking abilities to the chameleon's camouflaging skills, the animal kingdom is full of extraordinary talents that continue to astonish us. Whether it's extreme longevity or extraordinary abilities, these creatures remind us of the incredible diversity and wonder of life on Earth. Animation is created by Bright Side.<br/>----------------------------------------------------------------------------------------<br/>Music from TheSoul Sound: https://thesoul-sound.com/<br/> <br/>Check our Bright Side podcast on Spotify and leave a positive review! https://open.spotify.com/show/0hUkPxD34jRLrMrJux4VxV<br/> <br/>Subscribe to Bright Side: https://goo.gl/rQTJZz<br/>----------------------------------------------------------------------------------------<br/>Our Social Media:<br/>Facebook: https://www.facebook.com/brightside<br/>Instagram: https://www.instagram.com/brightside.official<br/>TikTok: https://www.tiktok.com/@brightside.official?lang=en<br/> <br/>Stock materials (photos, footages and other):<br/>https://www.depositphotos.com<br/>https://www.shutterstock.com<br/>https://www.eastnews.ru<br/>----------------------------------------------------------------------------------------<br/> For more videos and articles visit:<br/>http://www.brightside.me<br/> ----------------------------------------------------------------------------------------<br/>This video is made for entertainment purposes. We do not make any warranties about the completeness, safety and reliability. Any action you take upon the information in this video is strictly at your own risk, and we will not be liable for any damages or losses. It is the viewer's responsibility to use judgement, care and precaution if you plan to replicate.")
_ai-weiwei-without-fear-or-favour-2010.webp "Released in 2010, this eye-opening film, capturing the essence of Ai Weiwei’s struggle and triumph. Think about that for a minute. Here’s a man who crafted 100 million hand-crafted sunflower seeds from porcelain, a feat that took 2.5 years and 1,600 artisans to complete. This wasn’t just art; it was a statement on labor, rights, and industry.")
_hamas-promises-to-lay-down-weapons-if-a-palestinian-state-is-formed.webp "Hamas says it promises to lay down its arms if the Palestinian state becomes independent. In fact, they are ready to transform into an officially independent Palestinian political party.<br/><br/>A top official in Hamas' political bureau said the group was ready to agree to a ceasefire for five years or more in the war against Israel. It is known that war is currently raging in the Gaza Strip.<br/><br/>Hamas is also willing to lay down its arms, disband its armed wing, and transform into a political party if an independent Palestinian state is established based on the pre-1967 borders.<br/><br/>This statement was conveyed by Khalil al-Hayya, who is a high-ranking Hamas political official, in an interview with leading media outlet The Associated Press on Wednesday, April 24, 2024, local time. To date, Gaza ceasefire negotiations have reached a deadlock.<br/><br/>But it is unlikely that Israel would consider such a scenario. Moreover, Tel Aviv has vowed to destroy Hamas after the deadly attack on October 7 last year, which sparked war in the Gaza Strip.<br/><br/>The current Israeli leadership also firmly opposes the formation of a Palestinian state in the territory Israel captured in the 1967 war.<br/><br/>Al-Hayya, who represents Hamas in ceasefire negotiations and hostage-prisoner exchanges, delivered sometimes defiant and sometimes conciliatory statements in an interview with the Associated Press in Istanbul, Turkey.<br/><br/>He said that Hamas wanted to join the Palestine Liberation Organization (PLO), led by its rival Fatah faction, to form a unified government in the Gaza Strip and West Bank.<br/><br/>US Fails Palestine to Become a Member of the United Nations, The United States (US) vetoed the request for full UN membership for Palestine in the UN Security Council on Thursday, April 18, 2024.<br/>")
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