58ASC 840 Leases1
- Perspective and Issues
- Definitions of Terms
- Concepts, Rules, and Examples
- Variable Interest Entities
- Lease or Sale—The Interplay of Lease and Revenue Recognition Accounting
- Lessee Classification
- Lessor Classification
- Lessee Accounting
- Lessor Accounting
- Real Estate Leases
- Leases involving only land
- Leases involving land and building
- Example of lessee accounting for land and building lease containing transfer of title
- Example of lessee accounting for land and building lease without transfer of title or bargain purchase option
- Leases involving real estate and equipment
- Leases involving only part of a building
- Operating leases with guarantees
- Lessee-incurred real estate development or construction costs
- Sale-Leaseback Transactions
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