Leases Involving Only Part of a Building—an interpretation of FASB Statement No. 13
StatusIssued:
September 1978
Effective Date:
Prospectively for fiscal years beginning after December 15, 1978
Affects:
No other pronouncements
Affected by:
No other pronouncements
Other Interpretive Pronouncement:
FTB 79-18
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