Accounting for Leases: Initial Direct Costs—an amendment of FASB Statement No. 13

Status

Issued:
November 1977

Effective Date:
For leasing transactions and revisions entered into on or after January 1, 1978

Affects:
Replaces FAS 13, paragraph 5(m)

Affected by:
Superseded by FAS 91, paragraph 24

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