Page 40 - FINAL CFA I SLIDES JUNE 2019 DAY 8
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LOS 29.o: Explain and evaluate how leasing rather than
purchasing assets affects AFS and ratios. Session Unit 8:
LOS 29.p: Explain and evaluate how finance leases and 29. Long-lived Assets
operating leases affect financial statements and ratios from
the perspective of both the lessor and the lessee. p.232
Reporting by lessor, p. 234
tanties
Finance or operating lease?
