Accounting for leases
Subtitle: sale-leaseback transactions involving real estate, sales-type leases of real estate, definition of the lease term, initial direct costs of direct financing leases : an amendment of FASB Statements no. 13, 66, and 91 and recission of FASB Statement no. 26 and Technical Bulletin no. 79-11
Series: Statement of financial accounting standards -- no. 98; Financial accounting series -- no. 063; Financial accounting series -- no. 63
Publisher: Financial Accounting Standards Board of the Financial Accounting Foundation
Published: 1988
Place of publication: Norwalk, Conn
Language: eng
Number of pages: 51
Subjects: Leases; Accounting
Notes: "May 1988."

"This Statement also amends paragraph 25 of FASB Statement No. 91, Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases, and amends Statement 13 to reflect the amendment intended by Statement 91."

Includes bibliographical references.