lease liabilities

lease liabilities
Общая лексика: лизинговые обязательства

Универсальный англо-русский словарь. . 2011.

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  • lease — a legal contract covering the possession and use of property, plant or equipment between the owner ( lessor) and another person ( lessee) at a given rent, for a stated length of time. Glossary of Business Terms A contract providing for the use of …   Financial and business terms

  • Lend-Lease — (Public Law 77 11) [http://books.google.com/books?id=hUoIaQqipboC pg=PA28 Crossed Currents By Jean Ebbert, Marie Beth Hall, Edward Latimer Beach] was the name of the program under which the United States of America supplied the United Kingdom,… …   Wikipedia

  • Finance lease — is a type of lease the other being an operating lease. A finance lease (highly similar to a capital lease) effectively allows a firm to finance the purchase of an asset, even if, strictly speaking, the firm never acquires the asset. Typically, a… …   Wikipedia

  • Noncurrent Liabilities — A business s long term financial obligations that are not due within the present accounting year. Examples of noncurrent liabilities include long term borrowing, bonds payable and long term lease obligations. Any noncurrent liabilities will be… …   Investment dictionary

  • International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… …   Wikipedia

  • Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • extension — ex·ten·sion n: an increase in length of time; specif: an increase in the time allowed under an agreement Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. extension …   Law dictionary

  • charter — char·ter 1 n [Old French chartre letter, formal document, from Late Latin chartula, from Latin, diminutive of charta sheet of papyrus] 1 a: a grant or guarantee of rights, powers, or privileges from an authority or agency of a state or country a… …   Law dictionary

  • British Energy — Infobox Company company name = British Energy plc company company type = Public foundation = 1995 location = East Kilbride, Scotland, UK key people = Adrian Montague, (Chairman) William Coley, (CEO) industry = Energy products = electricity… …   Wikipedia

  • Pneumatic Gas Co. v. Berry — SCOTUSCase Litigants=Pneumatic Gas Co. v. Berry ArgueDate=January 7 ArgueYear=1885 DecideDate=February 2 DecideYear=1885 FullName=Pneumatic Gas Co. v. Berry USVol=113 USPage=322 Citation= Prior= Subsequent= Holding= SCOTUS=1882 1887 Majority=… …   Wikipedia

  • balance sheet — an important business document that shows what a business owns and owes as of the date shown. Essentially a balance sheet is a list of business assets and their cost on one side and a list of liabilities and owners equity (investment in the… …   Financial and business terms


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