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| Author | : International Accounting Standards Board |
| Publisher | : |
| Total Pages | : 23 |
| Release | : 2010 |
| Genre | : Asset-backed financing |
| ISBN | : |
| Author | : |
| Publisher | : |
| Total Pages | : 7 |
| Release | : 2010 |
| Genre | : |
| ISBN | : |
| Author | : International Accounting Standards Board. (IASB). |
| Publisher | : |
| Total Pages | : 6 |
| Release | : 2010 |
| Genre | : Accounting |
| ISBN | : |
| Author | : Comisión de Normas Internacionales de Contabilidad |
| Publisher | : |
| Total Pages | : 23 |
| Release | : 2010 |
| Genre | : |
| ISBN | : |
| Author | : Accounting Standards Board |
| Publisher | : |
| Total Pages | : 30 |
| Release | : 2011 |
| Genre | : |
| ISBN | : 9781847984234 |
| Author | : Accounting Standards Board |
| Publisher | : |
| Total Pages | : 30 |
| Release | : 2011 |
| Genre | : |
| ISBN | : 9781847984357 |
| Author | : Financial Accounting Standards Board |
| Publisher | : |
| Total Pages | : 96 |
| Release | : 1999 |
| Genre | : Assets (Accounting) |
| ISBN | : |
| Author | : International Accounting Standards Committee |
| Publisher | : |
| Total Pages | : 22 |
| Release | : 2000 |
| Genre | : Accounting |
| ISBN | : |
| Author | : John E. Stewart |
| Publisher | : CCH |
| Total Pages | : 822 |
| Release | : 2006-11 |
| Genre | : Business & Economics |
| ISBN | : 9780808090571 |
CCH Accounting for Leases analyzes FASB Statement No. 13, Accounting for Leases, which was released in November 1976, and the numerous successive Interpretations, Technical Bulletins, and Emerging Issue Task Force consensus issues that have been issued since then. Since Statement's 13 issuance, the FASB has amended the Statement 18 times, issued 6 Interpretations, and 12 Technical Bulletins. Further, the EITF has addressed leasing transactions in more than 30 different Issues (excluding issues related to consolidations of special purpose entities). This publication delves into the complex nature of the criteria set through defining a lease and determining whether it should be accounted for as a sale/purchase or as an operating lease. CCH Accounting for Leases also includes various interpretations and commentary related to investment tax credits (ITC) in the event ITC is reinstated in the future.
| Author | : Stephen G. Ryan |
| Publisher | : John Wiley & Sons |
| Total Pages | : 616 |
| Release | : 2007-04-10 |
| Genre | : Business & Economics |
| ISBN | : 0470139579 |
This book is an authoritative guide to the accounting and disclosure rules for financial institutions and instruments. It provides guidance from a “fair value” perspective and demonstrates the simplest and most natural measurement basis for reporting financial instruments, as is relevant for thrifts, mortgage banks, commercial banks, and property-casualty and life insurers.
