CCH Accounting for Leases: Interpretations of FASB Statement No. 13, Accounting for Leases, as Amended

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CCH, Dec 1, 2007 - Business & Economics - 571 pages
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Contents

Introduction to Leases
19
Definition of Terms
51
Bargain Purchase Option
58
Bargain Renewal Option
64
Estimated Economic Life
72
Interest Rate Implicit in the Lease
103
Initial Direct Costs
109
Penalty
120
Accounting When Sale Is Treated as
251
Leases Involving Real Estate
259
Leases Between Related Parties
281
SaleLeaseback Transactions Involving Real Estate
303
Accounting and Reporting for Subleases
373
Accounting for Leases in a Business Combination
395
Accounting and Reporting for Leveraged Leases
409
Effective Date and Transition
461

Classification of Leases
125
Criteria for Classifying Leases Other Than
129
Accounting and Reporting by Lessees
149
Accounting and Reporting by Lessors
193
Direct Financing Leases
206
Operating Leases
223
Participation by Third Parties
234
Illustrations of Disclosure
471
Illustrations of Accounting and Financial
479
Recent Developments
495
Use of SPEs in Leasing Transactions
503
Index of Accounting Literature Affecting
543
SEC Staff Letter on Accounting
555
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About the author (2007)

Ronald G. Pippin is a Managing Director, Accounting Research Manager. He authors and oversees the maintenance of SEC content on the ARM database as well as a significant portion of the accounting content on ARM. Mr. Pippin is a CPA, a graduate of the University of Colorado in Boulder, and a member of the Financial Executives International, the AICPA, and the Illinois Society of CPAs.

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