Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
gptkb:US_GAAP
lessors lessees |
| gptkbp:class |
operating lease
capital lease |
| gptkbp:compatibleWith |
gptkb:IFRS
|
| gptkbp:criteria |
transfer of ownership
bargain purchase option lease term is 75% or more of asset life present value of lease payments is 90% or more of asset fair value |
| gptkbp:effectiveUntil |
2019
|
| gptkbp:focusesOn |
leases
|
| gptkbp:fullName |
Accounting Standards Codification Topic 840
|
| https://www.w3.org/2000/01/rdf-schema#label |
ASC 840
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
|
| gptkbp:replacedBy |
gptkb:ASC_842
|
| gptkbp:requiresDisclosureOf |
future minimum lease payments
lease commitments |
| gptkbp:bfsParent |
gptkb:ASC_842
|
| gptkbp:bfsLayer |
7
|