Leases of Certain Property Owned by a Governmental Unit or Authority—an interpretation of FASB Statement No. 13

Status

Issued: 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