![]() Although the amount and timing of the incentive paid to the lessee could vary after lease commencement, it is generally very unlikely that a lessee would forgo any incentive it negotiated to receive from the lessor. The amount and timing of the incentive may depend on the pace at which the lessee furnishes or improves the leased asset. Often, incentives are negotiated to reimburse the lessee for amounts spent by the lessee to furnish or improve the leased property, up to a maximum negotiated amount. For example, incentive amounts may be fixed or variable subject to a cap they may be paid to the lessee upfront or over time. Lease incentives for a lessee may be structured in different ways. Transfers and servicing of financial assets ![]() Revenue from contracts with customers (ASC 606) Loans and investments (post ASU 2016-13 and ASC 326) ![]() Investments in debt and equity securities (pre ASU 2016-13) Insurance contracts for insurance entities (pre ASU 2018-12) Insurance contracts for insurance entities (post ASU 2018-12) IFRS and US GAAP: Similarities and differences ![]() Business combinations and noncontrolling interestsĮquity method investments and joint ventures ![]()
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