Accounting for Operating Leases with Scheduled Rent Increases

Status

Issued:
November 1985

Effective Date:
For leasing transactions entered into after November 14, 1985

Affects:
No other pronouncements

Affected by:
No other pronouncements

Other Interpretive Pronouncement:
FTB 88-1

Issues Discussed by FASB Emerging Issues Task Force (EITF)

Affects:
Nullifies EITF Issue No. 84-12

Interpreted by:
Paragraphs 1 and 2 interpreted by EITF Issue No. 86-33

Related Issues:
No EITF Issues

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