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CLFP EXAM - Financial and Tax Accounting for Leases Latest Exam Guide 2024....
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CLFP EXAM - Financial and Tax Accounting for Leases Latest
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CLFP-CLASS REVIEW STUDY GUIDE 2023-2024 ACTUAL EXAM TEST BANK 200 QUESTIONS AND CORRECT DETAILED ANSWERS WITH RATIONALES|AGRADE
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CLFP-CLASS REVIEW STUDY GUIDE 2023-2024 ACTUAL EXAM TEST BANK 200 QUESTIONS AND CORRECT DETAILED ANSWERS WITH RATIONALES|AGRADE
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CLFP EXAM - Financial and Tax Accounting for Leases Questions & Correct Answers/ Graded A+
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What is a primary goal of the accounting profession? 
: Consistent treatment of like transactions to allow clarity in presentation and consistency in 
interpretation of financial statements prepared by various individuals or entities. 
How did APB (Accounting Principals Board) fail? 
: Created Opinion #5 (Reporting of Leases in Financial Statements of Lessees) and Opinion #7 
(Accounting for Leases in Financial Statements for Lessors) that ha different opinions and left lessors 
& lessees wit...
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CLFP Chapter 1: History & Overview Questions & Correct Answers/ Graded A
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Code of Hammurabi 
: Around 1750 B.C. - The Code of Hammurabi 
• King Hammurabi acknowledged leasing of personal property in his Code of Laws 
• First record of leasing law 
Beginning of Leasing 
: -Oldest record 2010 B.C. in the Sumerian City of Ur 
-Used clay tablets for documenting leases for agricultural tools, land leases for agricultural tools, 
land and water rights, oxen and other animals 
Ship Charters 
: - Early example of a true lease. 
- Phoenicians were shipping and trading ...
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CLFP EXAM - Leasing Law Questions & Correct Answers/ Graded A+
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What is Statutory Law? 
: Includes law enacted by legislative bodies such as state legislatures and US Congress. The 
Uniform Commercial Code or "UCC" is a body of the state statutory law. 
What is Regulatory Law? 
: Consists of regulations adopted by public bodies. Examples of regulatory law are regulations 
issued by the Internal Revenue Service (IRS) or the Securities Exchange Commission (SEC). Generally 
regulatory laws are not binding up the courts in the manner or statutory laws, but ...
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CLFP 2024 COMPREHENSIVE QUESTIONS AND VERIFIED ANSWERS 100% CORRECT GRADE A+
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CLFP 2024 COMPREHENSIVE QUESTIONS AND VERIFIED ANSWERS 100% CORRECT GRADE A+
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CLFP - CLASS REVIEW STUDY EXAM QUESIONS AND ANSWERS
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CLFP - CLASS REVIEW STUDY EXAM QUESIONS AND ANSWERS 
 
When should lessor register as foreign corp? 
Within a state ... 
Good - stock of them 
Services offered 
Inspection or repair of property 
Office/employees 
Negotiated contracts 
 
 
What is dode of Hammurabi? 
- 1750 BC 
- Acknowledges leasing of personal property in his code of laws 
- First record of leasing law 
 
 
Early examples of true lease? 
- Phoenicians shipping experts 
- charters covered economic life of ships 
- lessee to ass...
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CLFP - CLASS REVIEW QUESTIONS AND ANSWERS
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When should lessor register as foreign corp? 
Within a state ... 
Good - stock of them 
Services offered 
Inspection or repair of property 
Office/employees 
Negotiated contracts 
What is dode of Hammurabi? 
- 1750 BC 
- Acknowledges leasing of personal property in his code of laws 
- First record of leasing law 
Early examples of true lease? 
- Phoenicians shipping experts 
- charters covered economic life of ships 
- lessee to assume benefits and obligations of ownership 
What is Statue of Wha...
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CLFP EXAM - Financial and Tax Accounting for Leases
- Tentamen (uitwerkingen) • 23 pagina's • 2024
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What is a primary goal of the accounting profession? - Consistent treatment of like 
transactions to allow clarity in presentation and consistency in interpretation of 
financial statements prepared by various individuals or entities. 
How did APB (Accounting Principles Board) fail? - Created Opinion #5 
(Reporting of Leases in Financial Statements of Lessees) and Opinion #7 
(Accounting for Leases in Financial Statements for Lessors) that ha different 
opinions and left lessors & lessees with c...
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CLFP FINAL Exam Questions With Verified Answers Latest Update 2024-2025 (Scored A+)
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CLFP Exam Questions With Verified Answers Latest Update (Scored A+) Code of Hammurabi correct answer1750 BC, acknowledged leasing of Personal Property. First Record of 
Leasing 
First Example of A True Lease correct answerShip Charters. Phoenicians leased the ship and crew 
requiring them to assume benefits and obligations of ownership 
Statue of Wales correct answer1284 AD. English Common Law - to deal with leasing of personal property 
and clarified in 1571 to define who owned the leased prop...
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CLFP Credit Process and Financial Statement: Test Questions with Answers Latest 2024-2025 | Graded A+
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CLFP Credit Process and Financial Statement: Test Questions with Answers Latest | Graded A+. What are the four (4) C's of Credit? correct answer1.) Character: the desire to pay back debt 
2.) Cash Flow: Ability to make payments 
3.) Capital: Ability to withstand setbacks 
4.) Collateral: Ability to liquidate to recover investment when the initial three (3) C's fail 
What are common credit criteria in the app only process? correct answer1.) TIB 
2.) Industry 
3.) Equipment type 
4.) Bank Balan...
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CLFP Classification & Terminology in Leasing Exam Questions and Answers Latest 2024-2025 (GRADED)
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CLFP Classification & Terminology in Leasing Exam Questions and Answers Latest (GRADED) Per IRS Revenue Ruling 55-540, what are the rules that if present prevent a transaction 
from being a lease for tax purposes? - Correct Answer-1). Any portion of the periodic 
payment is equity, 
2.) lessee automatically acquires title upon making scheduled payments 
3.) the total amount, which a lessee is required to be paid is an inordinately large portion 
of the total sum to buy the equipment, 
4.) Nomin...