Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
This chapter provides clear explanations and practical examples for real‐world application of ASC 840, Leases. It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in‐depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 840 and its subtopics establish standards of accounting and reporting by lessees and lessors for leases overall, and for specific classifications of leases. ASC 840 contains four subtopics: ASC 840‐10, Overall; ASC 840‐20, Operating Leases; ASC 840‐30, Capital Leases; and ASC 840‐40, Sale‐Leaseback Transactions. Each of the subtopics contains the following subsections: general, lessees, and lessors. ASC 840 defines a lease as “an agreement conveying the right to use property, plant, or equipment (land and/or depreciable assets) usually for a stated period of time.” ASC 840‐10‐35 provides guidance on determining when all or part of an arrangement constitutes a lease.
This chapter provides clear explanations and practical examples for real‐world application of ASC 840, Leases. It includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in‐depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. ASC 840 and its subtopics establish standards of accounting and reporting by lessees and lessors for leases overall, and for specific classifications of leases. ASC 840 contains four subtopics: ASC 840‐10, Overall; ASC 840‐20, Operating Leases; ASC 840‐30, Capital Leases; and ASC 840‐40, Sale‐Leaseback Transactions. Each of the subtopics contains the following subsections: general, lessees, and lessors. ASC 840 defines a lease as “an agreement conveying the right to use property, plant, or equipment (land and/or depreciable assets) usually for a stated period of time.” ASC 840‐10‐35 provides guidance on determining when all or part of an arrangement constitutes a lease.
ASC 840 Leases
Flood, Joanne M (Autor:in)
Wiley <fc>GAAP</fc> 2019 ; 1085-1149
19.03.2019
65 pages
Aufsatz/Kapitel (Buch)
Elektronische Ressource
Englisch
| Wiley | 2019
| Wiley | 2018
| Engineering Index Backfile | 1929
| Wiley | 2021
| Wiley | 2021