2007 CCH accounting for leases: interpretations of FASB statement no. 13, accounting for leases, as amended
Saved in:
| Format: | Book |
|---|---|
| Language: | English |
| Published: |
Chicago, Ill.
CCH
2006
|
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | 539 S. |
| ISBN: | 9780808090687 0808090682 |
Staff View
MARC
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Record in the Search Index
| _version_ | 1804136566139912192 |
|---|---|
| adam_text | Contents
Preface
About the Authors
SECTION I: INTERPRETATIONS
Introduction to Leases
Paragraphs
Definition of Terms
Paragraph 5(a): Related Parties in
Leasing Transactions
Paragraph 5(b): Inception of the Lease
Paragraph 5(c): Fair Value of the
Leased Property
Paragraph 5(d): Bargain Purchase Option
Paragraph 5(e): Bargain Renewal Option
Paragraph 5(f): Lease Term
Paragraph 5(g): Estimated Economic Life of
Leased Property
Paragraph 5(h): Estimated Residual Value of
Leased Property
Paragraph 5(i): Unguaranteed Residual Value
Paragraph 5(j): Minimum Lease Payments
Paragraph 5(k): Interest Rate Implicit
in the Lease
Paragraph
Borrowing Rate
Paragraph 5(m): Initial Direct Costs
Paragraph 5(n): Contingent Rentals
Paragraph 5(o): Penalty
Classification of Leases
Paragraph
Criteria for Classifying Leases (Other Than
Leveraged Leases)
Paragraph
Paragraph
for Classifying Leases
Paragraph
and Estimates
Accounting and Reporting by Lessees
Paragraphs
Contents iv
Paragraph 12:
Lease Payments
Paragraph
Capital Leases
Paragraph
Capital Lease Provisions and Renewals,
Extensions, or Terminations of Capital
Leases by Lessees
Paragraph
Paragraph
Accounting and Reporting by Lessors
Paragraph
Paragraph
Interpretations Applicable to Both Sales-Type
and Direct Financing Leases
Paragraph
Paragraph
Paragraph
Operating Lease
Paragraph
a Collateralized Borrowing
Paragraph
Leases Involving Real Estate
Paragraph
Paragraph
Paragraph
and Building(s)
Paragraph
Well as Real Estate
Paragraph
of a Building
Leases Between Related Parties
Paragraphs
Related Parties
Sale-Leaseback Transactions
Paragraphs
for Sale-Leaseback Transactions
Paragraph
Sale-Leaseback Transactions
Contents
Sale-Leaseback
Paragraph 34A: Scope of FASB Statement
No.
Paragraph 34B: Criteria for Sale-
Leaseback Accounting
Paragraph 34C: Normal Leasebacks
Paragraph 34D: Terms of the Sale-
Leaseback Transaction
Paragraph 34E: Continuing Involvement
Paragraph 34F: Forms of Continuing Involvement
from FASB Statement No.
Paragraphs 34G—34H: Other Forms of
Continuing Involvement
Paragraphs 34I-34K: Sale-Leaseback Transactions by
Regulated Enterprises
Paragraphs 34L-34M: Financial Statement
Presentation and Disclosure
Accounting and Reporting for Subleases and
Similar Transactions
Paragraph
Paragraphs
Original Lessor
Paragraphs
Original Lessee
Paragraph
Accounting for Leases in a Business Combination
Overview
Paragraphs 40A-40E: Application of FASB
Statement No.
Accounting and Reporting for Leveraged Leases
Paragraphs
for Leveraged Leases
Paragraph
Leveraged Lease
Paragraphs
Lease Over Its Term
Paragraph
Affecting Leveraged Leases
Paragraph
and Disclosure
Contents
SECTION
AND PROJECTS
Recent Developments
SECTION
Appendix I: Use of SPEs in
Leasing Transactions
Appendix II: Index of Accounting Literature
Affecting Leasing Transactions
Appendix III: SEC Staff Letter on Accounting
for Leasehold Improvements and
Lease Incentives
Index
|
| adam_txt |
Contents
Preface
About the Authors
SECTION I: INTERPRETATIONS
Introduction to Leases
Paragraphs
Definition of Terms
Paragraph 5(a): Related Parties in
Leasing Transactions
Paragraph 5(b): Inception of the Lease
Paragraph 5(c): Fair Value of the
Leased Property
Paragraph 5(d): Bargain Purchase Option
Paragraph 5(e): Bargain Renewal Option
Paragraph 5(f): Lease Term
Paragraph 5(g): Estimated Economic Life of
Leased Property
Paragraph 5(h): Estimated Residual Value of
Leased Property
Paragraph 5(i): Unguaranteed Residual Value
Paragraph 5(j): Minimum Lease Payments
Paragraph 5(k): Interest Rate Implicit
in the Lease
Paragraph
Borrowing Rate
Paragraph 5(m): Initial Direct Costs
Paragraph 5(n): Contingent Rentals
Paragraph 5(o): Penalty
Classification of Leases
Paragraph
Criteria for Classifying Leases (Other Than
Leveraged Leases)
Paragraph
Paragraph
for Classifying Leases
Paragraph
and Estimates
Accounting and Reporting by Lessees
Paragraphs
Contents iv
Paragraph 12:
Lease Payments
Paragraph
Capital Leases
Paragraph
Capital Lease Provisions and Renewals,
Extensions, or Terminations of Capital
Leases by Lessees
Paragraph
Paragraph
Accounting and Reporting by Lessors
Paragraph
Paragraph
Interpretations Applicable to Both Sales-Type
and Direct Financing Leases
Paragraph
Paragraph
Paragraph
Operating Lease
Paragraph
a Collateralized Borrowing
Paragraph
Leases Involving Real Estate
Paragraph
Paragraph
Paragraph
and Building(s)
Paragraph
Well as Real Estate
Paragraph
of a Building
Leases Between Related Parties
Paragraphs
Related Parties
Sale-Leaseback Transactions
Paragraphs
for Sale-Leaseback Transactions
Paragraph
Sale-Leaseback Transactions
Contents
Sale-Leaseback
Paragraph 34A: Scope of FASB Statement
No.
Paragraph 34B: Criteria for Sale-
Leaseback Accounting
Paragraph 34C: "Normal" Leasebacks
Paragraph 34D: Terms of the Sale-
Leaseback Transaction
Paragraph 34E: Continuing Involvement
Paragraph 34F: Forms of Continuing Involvement
from FASB Statement No.
Paragraphs 34G—34H: Other Forms of
Continuing Involvement
Paragraphs 34I-34K: Sale-Leaseback Transactions by
Regulated Enterprises
Paragraphs 34L-34M: Financial Statement
Presentation and Disclosure
Accounting and Reporting for Subleases and
Similar Transactions
Paragraph
Paragraphs
Original Lessor
Paragraphs
Original Lessee
Paragraph
Accounting for Leases in a Business Combination
Overview
Paragraphs 40A-40E: Application of FASB
Statement No.
Accounting and Reporting for Leveraged Leases
Paragraphs
for Leveraged Leases
Paragraph
Leveraged Lease
Paragraphs
Lease Over Its Term
Paragraph
Affecting Leveraged Leases
Paragraph
and Disclosure
Contents
SECTION
AND PROJECTS
Recent Developments
SECTION
Appendix I: Use of SPEs in
Leasing Transactions
Appendix II: Index of Accounting Literature
Affecting Leasing Transactions
Appendix III: SEC Staff Letter on Accounting
for Leasehold Improvements and
Lease Incentives
Index |
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| index_date | 2024-07-02T17:46:47Z |
| indexdate | 2024-07-09T20:58:26Z |
| institution | BVB |
| isbn | 9780808090687 0808090682 |
| language | English |
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| spelling | 2007 CCH accounting for leases interpretations of FASB statement no. 13, accounting for leases, as amended Jeffrey Ellis ... Accounting for leases Twothousandseven CCH accounting for leases Chicago, Ill. CCH 2006 539 S. txt rdacontent n rdamedia nc rdacarrier Ellis, Jeffrey Sonstige oth Digitalisierung UB Regensburg application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015684090&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | 2007 CCH accounting for leases interpretations of FASB statement no. 13, accounting for leases, as amended |
| title | 2007 CCH accounting for leases interpretations of FASB statement no. 13, accounting for leases, as amended |
| title_alt | Accounting for leases Twothousandseven CCH accounting for leases |
| title_auth | 2007 CCH accounting for leases interpretations of FASB statement no. 13, accounting for leases, as amended |
| title_exact_search | 2007 CCH accounting for leases interpretations of FASB statement no. 13, accounting for leases, as amended |
| title_exact_search_txtP | 2007 CCH accounting for leases interpretations of FASB statement no. 13, accounting for leases, as amended |
| title_full | 2007 CCH accounting for leases interpretations of FASB statement no. 13, accounting for leases, as amended Jeffrey Ellis ... |
| title_fullStr | 2007 CCH accounting for leases interpretations of FASB statement no. 13, accounting for leases, as amended Jeffrey Ellis ... |
| title_full_unstemmed | 2007 CCH accounting for leases interpretations of FASB statement no. 13, accounting for leases, as amended Jeffrey Ellis ... |
| title_short | 2007 CCH accounting for leases |
| title_sort | 2007 cch accounting for leases interpretations of fasb statement no 13 accounting for leases as amended |
| title_sub | interpretations of FASB statement no. 13, accounting for leases, as amended |
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