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  2. Accounting for leases in the United States - Wikipedia

    en.wikipedia.org/wiki/Accounting_for_leases_in...

    For an operating lease, a liability and a right-of-use asset are set up at lease inception, at the present value of the rents plus any guaranteed residual. To the asset is added any initial direct costs and subtracted any lease incentives (such as a tenant improvement allowance). The liability is amortized using the interest method (like a mortgage

  3. IFRS 16 - Wikipedia

    en.wikipedia.org/wiki/IFRS_16

    IFRS 16 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for leases. IFRS 16 was issued in January 2016 and is effective for most companies that report under IFRS since 1 January 2019. [ 1 ]

  4. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    IFRS 1: First-time Adoption of International Financial Reporting Standards 2003 January 1, 2004: IFRS 2: Share-based Payment: 2004 January 1, 2005: IFRS 3: Business Combinations: 2004 April 1, 2004: IFRS 4: Insurance Contracts: 2004 January 1, 2005: January 1, 2023 IFRS 17: IFRS 5: Non-current Assets Held for Sale and Discontinued Operations ...

  5. Tenant inducement - Wikipedia

    en.wikipedia.org/wiki/Tenant_inducement

    In commercial real estate, a tenant inducement (TI) is some sort of consideration given by a landlord in order to attract a new tenant or have an existing one renew their lease. Depending on the contents, the concept may be known as a concession or rent abatement, instead of inducement. There are several different forms of inducements.

  6. Tenant improvement - Wikipedia

    en.wikipedia.org/?title=Tenant_improvement&...

    This page was last edited on 15 October 2018, at 14:15 (UTC).; Text is available under the Creative Commons Attribution-ShareAlike 4.0 License; additional terms may apply.

  7. Health Officials Investigating Possible Link Between Ozempic ...

    www.aol.com/health-officials-investigating...

    Health officials in Europe are investigating Ozempic and the trendy drug’s possible link to an eye-rotting condition that causes blindness. On Dec. 17, the European Medicines Agency announced ...

  8. 10-time Gold Glover Nolan Arenado blocks potential trade to ...

    www.aol.com/10-time-gold-glover-nolan-151905375.html

    Arenado, a 10-time Gold Glove winner, hit .271 with 16 homers and 71 RBI last season, his lowest totals since 2014 with a career-low .394 slugging percentage. Contributing: Bob Nightengale

  9. Wiggins scores 30, Warriors win their NBA Cup group with a ...

    www.aol.com/andrew-wiggins-scores-30-lead...

    Andrew Wiggins scored 30 points and the Golden State Warriors secured a knockout round spot in the NBA Cup with a 112-108 victory over the reeling New Orleans Pelicans on Friday night. Stephen ...