Leases :: lessor perspective : recording the lease /: Joseph P. Sebik, C.P.A., Siemens Corporation.

Sebik, Joseph P.,; Starczewski, Lisa M.,; Tax Management Inc.,

Leases : lessor perspective : recording the lease / Joseph P. Sebik, C.P.A., Siemens Corporation.

Sebik, Joseph P., author.; Starczewski, Lisa M., 1964- author.; Tax Management Inc., issuing body.

2010

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Author

Sebik, Joseph P., author.

Title

Leases : lessor perspective : recording the lease / Joseph P. Sebik, C.P.A., Siemens Corporation.

Added Author

Starczewski, Lisa M., 1964- author.

Added Corporate Author

Tax Management Inc., issuing body.

Imprint

Arlington, VA : Tax Management Inc., [2010]-

Description

1 online resource.

Frequency

Updated irregularly

Series

Accounting policy & practice series ; 5129.

Formatted Contents Note

Detailed analysis. Introduction and scope of portfolio
Recording a sales-type lease
Recording a direct-finance lease
Issues applicable to both sales-type leases and direct-finance leases
Recording an operating lease
Accounting for the acquisition of a residual interest
ASC 842, the new leasing standard
Working papers.

Summary

"Bloomberg Tax Accounting Portfolio 5129, Leases: Lessor Perspective-Recording the Lease (Accounting Policy & Practice Series), explains, analyzes and illustrates the recording of leases from the lessor's perspective. The Portfolio also discusses the disclosure requirements relevant to leases."

Note

Authors: Joseph P. Sebik and Lisa Marie Starczewski, <may 7, 2010>.

Bibliography, etc. Note

Includes bibliographical references.

Source of Description

Title from title screen (viewed May 7, 2010).

Location

www

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Alternate Title

BNA Premier package.