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Subject 9. Leasing PDF Download
Please refer to Reading 28, which covers a similar discussion.
Learning Outcome Statements
o. explain and evaluate how leasing rather than purchasing assets affects financial statements and ratios;p. explain and evaluate how finance leases and operating leases affect financial statements and ratios from the perspective of both the lessor and the lessee.
CFA® 2022 Level II Curriculum, , Volume 3, Reading 26
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