Examlex
Compare and contrast ionic and covalent bonds.
IFRS 16
An International Financial Reporting Standard that specifies how an organization should report leases in its financial statements.
Lease Receivable
An asset account that records the amounts due to the lessor from the lessee under the terms of a lease agreement.
Lease Agreement
A contract in which one party, the lessor, allows another party, the lessee, to use an asset for a specified period of time in exchange for payments.
Finance Lease Agreement
A lease in which the lessee has control over the asset being leased and substantially all risks and rewards incidental to ownership, even though legal title may not be transferred.
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