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, .
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Summary of new lease accounting rules Lessee accounting Lessor accounting Lease modifications Leveraged leasing Sale-leasebacks Build-to-suit leases Planning for implementation Working papers.
Digital File Characteristics
Source of Description
Description based on contents viewed on April 26, 2019; title from description page.