Statements (16)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:alsoKnownAs |
Statement of Financial Accounting Standards No. 13
|
| gptkbp:appliesTo |
lessors
lessees |
| gptkbp:country |
gptkb:United_States
|
| gptkbp:establishes |
criteria for capital leases
criteria for operating leases |
| gptkbp:fullName |
Financial Accounting Standard No. 13
|
| https://www.w3.org/2000/01/rdf-schema#label |
FAS 13
|
| gptkbp:issuedBy |
gptkb:Financial_Accounting_Standards_Board
1976 |
| gptkbp:replacedBy |
gptkb:ASC_842
|
| gptkbp:requires |
capitalization of certain leases
|
| gptkbp:subject |
accounting for leases
|
| gptkbp:bfsParent |
gptkb:ASC_842
|
| gptkbp:bfsLayer |
7
|