Leases [electronic resource] : lessor perspective : recording the lease / Joseph P. Sebik, C.P.A., Siemens Corporation.
"Bloomberg Tax Accounting Portfolio 5129, Leases: Lessor Perspective-Recording the Lease (Accounting Policy & Practice Series), explains, analyzes and illustrates the recording of leases from the lessor's perspective. The Portfolio also discusses the disclosure requirements relevant to...
Saved in:
| Online Access: |
Law Students, Faculty, and Staff (via Bloomberg Law) |
|---|---|
| Main Authors: | , |
| Other title: | Bloomberg Law online Bloomberg Law online. |
| Format: | Electronic Website |
| Language: | English |
| Published: |
Arlington, VA :
Tax Management Incorporated,
[2010]-
|
| Series: | Accounting policy & practice series ;
5129. |
| Subjects: |
Table of Contents:
- Detailed analysis. Introduction and scope of portfolio
- Recording a sales-type lease
- Recording a direct-finance lease
- Issues applicable to both sales-type leases and direct-finance leases
- Recording an operating lease
- Accounting for the acquisition of a residual interest
- ASC 842, the new leasing standard
- Working papers.