Examlex
Oranges: circumference (centimetres) ,oranges: weight (grams)
Sales-type Lease
A lease agreement where the lessor effectively sells the asset to the lessee, recognizing profit or loss at the lease's inception.
Lessor Classification
Refers to criteria used by lessors to determine whether a lease should be classified as a finance lease or an operating lease.
Nonrecourse Financing
A loan where the lender's only recourse in case of default is to seize the collateral securing the loan, with no further claim on the borrower's assets.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board for global use.
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