In contrast to the lessee model, the lessor model under FASB's new lease accounting standard has three different types of leases: operating, sales-type, and direct…
Accounting for Leases under the New Standard, Part 2
Lessor Accounting, Changes in Lease Terms, Practical Expedients, and Preparation Tips
In contrast to the lessee model, the lessor model under FASB's new lease accounting standard has three different types of leases: operating, sales-type, and direct…