Accounting policy & practice series ; 5114-2nd.
"Bloomberg Tax Accounting Portfolio 5114-2nd, Accounting for Leases: Fundamental Principles (Accounting Policy and Practice Series), is the first in a three-part series on Accounting for Leases. This Portfolio surveys the complex lease accounting rules which affect both lessees and lessors. The Portfolio discusses the background of lease accounting and financial reporting rules, short and long-term lease accounting trends, and the current state of the lease accounting rules."
Authors: Joseph P. Sebik and Lisa Marie Starczewski, . Published: Washington, D.C., 2006-2007.
Bibliography, etc. Note
Includes bibliographical references.
Formatted Contents Note
Detailed analysis. Introduction and perspectives The evolution of current lease accounting rules and the proposed new approach Definition and classification of leases Structures of leases Accounting for leases from the lessee's perspective Accounting for leases from the lessor's perspective Working papers.
Digital File Characteristics
System Details Note
Mode of access: World Wide Web.
Source of Description
Description based on contents viewed on April 26, 2019; title from description page.