4. Real Estate Leases

  1. Maria K. Davis

Published Online: 9 MAR 2012

DOI: 10.1002/9781118386231.ch4

Accounting for Real Estate Transactions: A Guide for Public Accountants and Corporate Financial Professionals, Second Edition

Accounting for Real Estate Transactions: A Guide for Public Accountants and Corporate Financial Professionals, Second Edition

How to Cite

Davis, M. K. (2011) Real Estate Leases, in Accounting for Real Estate Transactions: A Guide for Public Accountants and Corporate Financial Professionals, Second Edition, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118386231.ch4

Publication History

  1. Published Online: 9 MAR 2012
  2. Published Print: 19 DEC 2011

ISBN Information

Print ISBN: 9780470603383

Online ISBN: 9781118386231

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Keywords:

  • real estate;
  • lease classification—lessee;
  • lease termination;
  • business combination;
  • international financial reporting

Summary

This chapter contains sections titled:

  • 4.1. Overview

  • 4.2. Definition of a Lease

  • 4.3. Lease Classification-General

  • 4.4. Lease Classification-Leases Involving Real Estate

  • 4.5. Accounting for Leases

  • 4.6. Special Accounting Issues

  • 4.7. Financial Statement Presentation and Disclosure

  • 4.8. International Financial Reporting Standards

  • 4.9. Synopsis of Authoritative Literature (Pre-Codification References)