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Sale and leaseback transactions involving real estate, sales-type leases of real estate, definition of the lease term, and initial direct costs of direct financing leases : an amendment of FASB Statements 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11

Financial Accounting Standards Board of the Financial Accounting Foundation, c1987. -- (Financial accounting series ; no. 048 . Proposed statement of Financial Accounting Standards). <BB00864501>
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書誌詳細

標題および責任表示 Sale and leaseback transactions involving real estate, sales-type leases of real estate, definition of the lease term, and initial direct costs of direct financing leases : an amendment of FASB Statements 13, 66, and 91 and a rescission of FASB Statement No. 26 and Technical Bulletin No. 79-11
出版・頒布事項 Stamford, Conn. : Financial Accounting Standards Board of the Financial Accounting Foundation , c1987
形態事項 41 p. ; 23 cm
書誌構造リンク Financial accounting series <BB00864717> no. 048 . Proposed statement of Financial Accounting Standards//aa
注記 Cover title
注記 "August 31, 1987"
注記 "Exposure draft"
注記 "Comment Deadline: October 30, 1987"
学情ID BA41121735
本文言語コード 英語
著者標目リンク *Financial Accounting Standards Board <AU00140051>
分類標目 Accounting DC15:657