5. Sale-Leaseback of Real Estate

  1. Maria K. Davis

Published Online: 9 MAR 2012

DOI: 10.1002/9781118386231.ch5

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) Sale-Leaseback of Real Estate, 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.ch5

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;
  • property sold;
  • wrap lease transactions;
  • property's economic life;
  • international financial reporting

Summary

This chapter contains sections titled:

  • 5.1. Overview

  • 5.2. Accounting for Sale-Leaseback Transactions Involving Real Estate

  • 5.3. Specific Accounting Issues

  • 5.4. Financial Statement Presentation and Disclosure

  • 5.5. International Financial Reporting Standards

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