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
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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 series, no. 048 . Proposed statement of Financial Accounting Standards)
Financial Accounting Standards Board of the Financial Accounting Foundation, c1987
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Cover title
"August 31, 1987"
"Exposure draft"
"Comment Deadline: October 30, 1987"