The new leasing standard : analysis and application. II / Joseph P. Sebik, C.P.A., Siemens Corporation.

Arlington, VA : Tax Management, [2017]-

1 online resource.

Updated irregularly

Accounting policy & practice series ; 5126.

"Bloomberg Tax Accounting Portfolio 5126, The New Leasing Standard--Analysis and Application II, is designed to be used in conjunction with Accounting Policy & Practice Portfolio 5125, The New Leasing Standard--Analysis and Application I. Together, these Portfolios provide a detailed analysis of the new leasing standard (ASU 2016-02 and IFRS 16). This portfolio discusses lessee accounting, lessor accounting, lease modifications, leveraged leasing, sale and leasebacks, and build-to-suit transactions. The Portfolio also includes guidance on disclosure requirements and preparing to implement the new standard. The Portfolio provides a comparison to current U.S. GAAP, when relevant, and discussion of the FASB's Basis for Conclusions."

Authors: Joseph P. Sebik and Lisa Marie Starczweski, <sept. 8, 2017>.

Includes bibliographical references.

Description based on contents viewed on April 26, 2019; title from description page.

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BNA Premier package.

English

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