Statements of Position

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Description

This draft Opinion provides for separate disclosure of (a) the total lease rentals charged against operations for each period presented; (b) the minimum annual rentals payable in each of the five succeeding years and thereafter by five-year periods for all leases with noncancelable terms of more than one year; and (c) the present value of all leases with noncancelable terms of more than one year, computed on a net basis if reasonably determinable.

ISBN

ed73-01-09

Publication Date

1973

Relational Format

Book

Keywords

Leases -- Accounting -- Standards -- United States; Disclosure in accounting

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants; Exposure draft (American Institute of Certified Public Accountants), 1973, Jan. 9

Proposed APB opinion : Disclosure of lease commitments by lessees;Disclosure of lease commitments by lessees

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