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2. IFRS 16 - Wikipedia

   en.wikipedia.org/wiki/IFRS_16

   IFRS 16 was developed in collaboration with the Financial Accounting Standards Board (FASB) in the United States, but while the new FASB leasing standard shares many common features with IFRS 16, such as reporting all large leases on the balance sheet, there will be some significant differences between the two standards. [7]

3. Accounting for leases in the United States - Wikipedia

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

   This can mean a substantial difference in balance sheet impact between a real estate gross lease and net lease. The tests to distinguish finance and operating leases are essentially unchanged, though written using "principles-based terminology" consistent with IFRS: for instance, a lease is a finance lease if the lease term covers a "major part ...

4. Finance lease - Wikipedia

   en.wikipedia.org/wiki/Finance_lease

   A finance lease (also known as a capital lease or a sales lease) is a type of lease in which a finance company is typically the legal owner of the asset for the duration of the lease, while the lessee not only has operating control over the asset but also some share of the economic risks and returns from the change in the valuation of the underlying asset.

5. Balance sheet - Wikipedia

   en.wikipedia.org/wiki/Balance_sheet

   In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not ...

6. Category:Finance templates - Wikipedia

   en.wikipedia.org/wiki/Category:Finance_templates

   [[Category:Finance templates]] to the <includeonly> section at the bottom of that page. Otherwise, add <noinclude>[[Category:Finance templates]]</noinclude> to the end of the template code, making sure it starts on the same line as the code's last character.

7. Google Sheets - Wikipedia

   en.wikipedia.org/wiki/Google_Sheets

   Google Sheets is a spreadsheet application and part of the free, web-based Google Docs Editors suite offered by Google. Google Sheets is available as a web application; a mobile app for: Android, iOS, and as a desktop application on Google's ChromeOS. The app is compatible with Microsoft Excel file formats. [5]