| Tài liệu tham khảo |
Loại |
Chi tiết |
| [3] FASB ASC 840-10-25-9. [Predecessor literature: “Lessee Guarantee of the Residual Value of Leased Property,” FASB Inter- pretation No. 19 (Stamford, Conn.: FASB, 1977), par. 3.] |
Sách, tạp chí |
| Tiêu đề: |
Lessee Guarantee of the Residual Value of Leased Property,” "FASB Inter-pretation No. 19 |
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| [4] FASB ASC 840-10-25-22. [Predecessor literature: “Accounting for Leases,” FASB Statement No. 13 as amended and inter- preted through May 1980 (Stamford, Conn.: FASB, 1980), par. 5 (l).] |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Leases,” "FASB Statement No. 13 |
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| [5] FASB ASC 840-10-25-31. [Predecessor literature: “Accounting for Leases,” FASB Statement No. 13 as amended and inter- preted through May 1980 (Stamford, Conn.: FASB, 1980), par. 5 (k).] |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Leases,” "FASB Statement No. 13 |
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| [6] FASB ASC 840-30-35-14. [Predecessor literature: “Accounting for Purchase of a Leased Asset by the Lessee During the Term of the Lease,” FASB Interpretation No. 26 (Stamford, Conn.: FASB, 1978), par. 5.] |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Purchase of a Leased Asset by the Lessee During the Term of the Lease,” "FASB Interpretation No. 26 |
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| [7] FASB ASC 840-10-25-43. [Predecessor literature: “Accounting for Leases,” FASB Statement No. 13 as amended and inter- preted through May 1980 (Stamford, Conn.: FASB, 1980), paras. 6, 7, and 8.] |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Leases,” "FASB Statement No. 13 |
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| [8] FASB ASC 840-30-30-12. [Predecessor literature: “Accounting for Nonrefundable Fees and Costs Associated with Originat- ing or Acquiring Loans and Initial Direct Costs of Leases,” Statement of Financial Accounting Standards No. 91 (Stamford:Conn.: FASB, 1987).] |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Nonrefundable Fees and Costs Associated with Originat-ing or Acquiring Loans and Initial Direct Costs of Leases,” "Statement of Financial Accounting Standards No. 91 |
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| [9] FASB ASC 840-30-50-1. [Predecessor literature: “Accounting for Leases,” FASB Statement No. 13 as amended and inter- preted through May 1980 (Stamford, Conn.: FASB, 1980), par. 16.] |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Leases,” "FASB Statement No. 13 |
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| [10] FASB ASC 840-30-50-4. [Predecessor literature: “Accounting for Leases,” FASB Statement No. 13 as amended and inter- preted through May 1980 (Stamford, Conn.: FASB, 1980), paras. 16 and 23.] |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Leases,” "FASB Statement No. 13 |
|
| [11] FASB ASC 840-40. [Predecessor literature: “Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate; Sales-Type Leases of Real Estate; Definition of the Lease Term; Initial Direct Costs of Direct Financing Leases,” Statement of Financial Accounting Standards No. 98 (Stamford, Conn.: FASB, 1988).] |
Sách, tạp chí |
| Tiêu đề: |
Accounting for Leases: Sale-Leaseback Transactions Involving Real Estate; Sales-Type Leases of Real Estate; Definition of the Lease Term; Initial Direct Costs of Direct Financing Leases,” "Statement of Financial Accounting Standards No. 98 |
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| [12] FASB ASC 840-40. [Predecessor literature: Statement of Financial Accounting Standards No. 28, “Accounting for Sales with Leasebacks” (Stamford, Conn.: FASB, 1979).] |
Sách, tạp chí |
| Tiêu đề: |
Statement of Financial Accounting Standards No. 28", “Accounting for Sales with Leasebacks |
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