IAS 17

Finance Lease: Understanding the Transfer of Ownership Risks and Rewards
A comprehensive exploration of finance leases, where the risks and rewards of ownership are transferred to the lessee, essentially treating it as ownership in accounting.
Lease: A Contractual Agreement for Asset Use
A lease is a contract between the owner of a specific asset, the lessor, and another party, the lessee, allowing the latter to hire the asset. This article covers the historical context, types, key events, mathematical models, diagrams, and much more about leases.

Finance Dictionary Pro

Our mission is to empower you with the tools and knowledge you need to make informed decisions, understand intricate financial concepts, and stay ahead in an ever-evolving market.