ACCOUNTING FOR LEASES

GAAP for Governments 2020 Pub Date : 2020-07-17 DOI:10.1002/9781119596110.ch19

Monica R. Valentine, W. M. Payne, AN Amendment

引用次数: 0

Abstract

BACKGROUND At the February meeting staff presented to the Board a discussion paper that provided an analysis of the final six chapters of the Governmental Accounting Standards Board (GASB) Preliminary Views (PV) on Leases. The GASB PV on Leases is being used as a foundation for the development of the FASAB lease standards on nonintragovernmental lease agreements – the GASB PV was released for comment in

查看原文本刊更多论文

租赁会计

在2月份的会议上，工作人员向理事会提交了一份讨论文件，其中分析了政府会计准则委员会(GASB)关于租赁的初步意见(PV)的最后六个章节。美国财务会计准则委员会(FASAB)租赁准则的基础是制定非政府间租赁协议的租赁准则

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

GAAP for Governments 2020

自引率

0.00%

发文量