Issues Relating to Accounting for Leases:
- Time Pattern of the Physical Use of the Property in an Operating Lease
- Lease Incentives in an Operating Lease
- Applicability of Leveraged Lease Accounting to Existing Assets of the Lessor
- Money-Over-Money Lease Transactions
- Wrap Lease Transactions
Issued:
December 1988
Effective Date:
For transactions entered into after December 31, 1988
Affects:
No other pronouncements
Affected by:
No other pronouncements
Issues Discussed by FASB Emerging Issues Task Force (EITF)
Affects:
Partially resolves EITF Issues No. 87-7 and 88-3
Interpreted by:
Paragraph 22 interpreted by EITF Issue No. 89-16
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