Leases of Certain Property Owned by a Governmental Unit or Authority—an interpretation of FASB Statement No. 13
StatusIssued:
August 1978
Effective Date:
For leasing transactions and revisions recorded as of December 1, 1978
Affects:
No other pronouncements
Affected by:
No other pronouncements
Other Interpretive Pronouncement:
FTB 79-18
Issues Discussed by FASB Emerging Issues Task Force (EITF)
Affects:
No EITF Issues
Interpreted by:
No EITF Issues
Related Issues:
EITF Issue No. 99-13
Abbreviations for Accounting Pronouncements
FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides