The regulations in the United States that specify how leases should be accounted for are issued by the ...

Quick Reference Lease Accounting Classification Tab. This table includes an educational quick reference accounting guide to help properly classify leases, from the standpoint of ...

This description applies to the rules set out in FAS 13 for U.S. accounting and CICA 3065 for Canadian accounting.

Basic accounting trips up a growing number of companies--and the restatements mount. ... NEW YORK - Lease accounting, in which companies rent out or "lease" factories, buildings or ...

by Sarah Perrin 22 Dec 2006 Topic: Financial reporting, IAS: In the third quarter of 2008, the international and US standard setters plan to issue jointly a discussion paper on ...