{"title":"租赁会计","authors":"Monica R. Valentine, W. M. Payne, AN Amendment","doi":"10.1002/9781119596110.ch19","DOIUrl":null,"url":null,"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","PeriodicalId":131576,"journal":{"name":"GAAP for Governments 2020","volume":"20 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-07-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"ACCOUNTING FOR LEASES\",\"authors\":\"Monica R. Valentine, W. M. Payne, AN Amendment\",\"doi\":\"10.1002/9781119596110.ch19\",\"DOIUrl\":null,\"url\":null,\"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\",\"PeriodicalId\":131576,\"journal\":{\"name\":\"GAAP for Governments 2020\",\"volume\":\"20 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-07-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"GAAP for Governments 2020\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1002/9781119596110.ch19\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"GAAP for Governments 2020","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1002/9781119596110.ch19","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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