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Accounting for Leases: Interpretations of U.S. GAAP
Specialty Technical Publishers, May 2012, Pages: 113
Accounting for Leases offers paragraph-by-paragraph interpretations of FASB's Topic 840, of the Accounting Standards CodificationTM and explains many of the complex implementation issues companies face. It also discusses how to treat leasing transactions in areas not specifically addressed by the FASB, and clarifies those that require further explanation. Accounting for Leases is an ideal reference for CFOs, VPs of finance, corporate controllers, and other business professionals who deal with leasing transactions.
Benefits
- Offers paragraph-by-paragraph interpretations of FASB Topic 840, providing the most comprehensive guidance available on this topic
- Considers other relevant literature from the FASB, EITF, AICPA, and SEC
- Provides invaluable guidance for companies involved in leasing transactions and those focused on keeping assets and debt off the balance sheet
- Incorporates examples based on actual experience in the field
- Includes an index of accounting literature cited and additional supplementary materials (see Features section below)
Topic Areas
- Accounting and reporting by lessees
- Accounting and reporting by lessors
- Classification of leases
- Criteria for classifying leases
- Definition of terms
- Leases between related parties
- Leases in a business combination
- Leveraged leases
- Sale-leaseback transactions
- Sale-leaseback transactions involving real estate
- Subleases and similar transactions
Features
Cross-References - Cross-references interpretive material to specific authoritative literature
Appendices - Includes an index of accounting literature cited, as well as examples of accounting and disclosure requirements and other useful materials
Product samples
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