Examlex
The filename in a LOAD DATA INFILE is case sensitive.
Leased Receivable
An asset account that represents amounts owed by lessees to the owner of leased property, under the terms of lease agreements.
AASB 16
An Australian accounting standard that introduces a single lessee accounting model, requiring lessees to recognize assets and liabilities for all leases.
IFRS 16
An International Financial Reporting Standard that provides guidance on accounting for leases, requiring lessees to recognize most leases on their balance sheets.
Lease Receipts
Income received from leasing out an asset to a lessee under a lease agreement.
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