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- W4238053774 abstract "Accounting for leases is one of the more technically challenging areas in accounting, including governmental accounting. This chapter describes the accounting and financial reporting requirements for both lessees and lessors. The accounting and financial reporting requirements discussed originate with National Council on Governmental Accounting Statement 5 (NCGAS 5), Accounting and Financial Reporting Principles for Lease Agreements of State and Local Governments. NCGAS 5 directed state and local governments to use the accounting and financial reporting standards of FASB Statement 13, Accounting for Leases, including subsequent amendments, which is now FASB ASC Section 840. Governmental Accounting Standards Board Statement No. 62 (GASBS 62), Codification of Accounting and Financial Reporting Guidance Contained in Pre–November 30, 1989 FASB and AICPA Pronouncements, incorporated the substance of existing lease accounting standards into requirements. GASBS 62 defines a lease as an agreement conveying the right to use capital assets usually for a stated period of time." @default.
- W4238053774 created "2022-05-12" @default.
- W4238053774 date "2019-11-24" @default.
- W4238053774 modified "2023-10-16" @default.
- W4238053774 title "ACCOUNTING FOR LEASES" @default.
- W4238053774 doi "https://doi.org/10.1002/9781119511663.ch19" @default.
- W4238053774 hasPublicationYear "2019" @default.
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