Product description
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Economics
Politics, Economy, and Society
This book covers the main points and latest trends in "Law, Accounting, and Taxation" related to leasing and explains them in relation to each other. This book is designed to help students acquire the knowledge necessary for the practice of lease transactions in this one book. Since its publication in 2005, the book has been revised and published in the fifth edition. ◆ A chapter explaining in detail the International Accounting Standards (IFRS 16 "Leasing") published in January 2016 has been added. ◆ The latest accounting standards explained in the previous edition have been significantly added and organized. In addition, the outlook for new lease transactions has been introduced, and a chapter explaining the impact of new lease transactions and other accounting standards on accounting practices has been added and organized. ◆ Regarding taxation, the latest taxation after the fiscal 2007 revision has been explained. ★ As in the previous edition, the book mainly explains important points in accounting and tax treatment from the perspective of not only lessee but also lessor, and explains the calculation process up to accounting and tax treatment and the background ideas in an easy-to-understand manner using many examples, diagrams, journal entries, etc. In addition, important related terms are organized as "keywords" and the keywords are explained in a compact manner to help understanding.
