A synthetic lease is a financing technique structured to be an operating lease for the lessee’s financial accounting purposes and a financing for U.S. federal tax purposes. Synthetic leases are most ...
With the approval of new rules for lease accounting by the Financial Accounting Standards Board in 2016, lessees are considering how the new standard will affect them. Many of the lease accounting ...
The Financial Accounting Standards Board’s new lease-accounting standard, ASC 842, went into effect for public transportation and logistics companies last year. FASB recently proposed extending the ...
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