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Favorited Content
Topic | Location of discussion in guide |
Definition of a lease | |
Lease classification | |
Lease term, including options to renew or terminate the lease, or to purchase the leased asset | |
Initial recognition – lessee | |
Initial recognition – lessor | |
Discount rates | |
Subsequent recognition and measurement – lessee | |
Subsequent recognition and measurement – lessor | |
Modification, remeasurement, and termination of a lease | |
Subleases | |
Sale and leaseback transactions (including build-to-suit transactions) |
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Select a section below and enter your search term, or to search all click Leases