Items related to CCH Accounting for Leases (2007)
CCH Accounting for Leases analyzes FASB Statement No. 13, Accounting for Leases, which was released in November 1976, and the numerous successive Interpretations, Technical Bulletins, and Emerging Issue Task Force consensus issues that have been issued since then. Since Statement's 13 issuance, the FASB has amended the Statement 18 times, issued 6 Interpretations, and 12 Technical Bulletins. Further, the EITF has addressed leasing transactions in more than 30 different Issues (excluding issues related to consolidations of special purpose entities). This publication delves into the complex nature of the criteria set through defining a lease and determining whether it should be accounted for as a sale/purchase or as an operating lease. CCH Accounting for Leases also includes various interpretations and commentary related to investment tax credits (ITC) in the event ITC is reinstated in the future.
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About the Author:
Jeffrey Ellis is a Managing Director at Huron Consulting Group where he is responsible for conducting independent investigations of financial statement misstatements. Prior to joining Huron, Jeff was a partner in Grant Thornton s National Professional Standards Group and Arthur Andersen s Professional Standards Group, where he consulted with engagement teams on a wide range of accounting issues. Jeff s primary areas of emphasis include accounting for leases, stock-based compensation arrangements, derivatives, and debt and equity transactions. Jeff was a member of the Emerging Issues Task Force (EITF) working groups on EITF Issue No. 00-11, Lessor s Evaluation of Whether Leases of Certain Integral Equipment Meet the Ownership Transfer Requirements of FASB Statement No. 13, EITF Issue No. 00-23, Issues Related to the Accounting for Stock Compensation under APB Opinion No. 25 and FASB Interpretation No. 44, EITF Issue No. 01-8, Determining Whether an Arrangement Contains a Lease, and EITF Issue 02-2, When Certain Contracts That Meet the Definition of Financial Instruments Should Be Combined for Accounting Purposes. Jeff has written articles on leasing topics for LJN s Equipment Leasing Newsletter and co-authored chapters on lease accounting in Equipment Leasing Leveraged Leasing, published by Practicing Law Institute, and Operating Leases: The Complete Guidance, published by Amembal & Associates. Jeff was a past contributing author to the CCH publication, CCH Accounting for Compensation Arrangements. Jeff is a graduate of Colorado State University, and is a member of the American Institute of Certified Public Accountants and the Financial Reporting Committee of the Institute of Management Accountants.
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- PublisherCCH, Inc.
- Publication date2006
- ISBN 10 0808090682
- ISBN 13 9780808090687
- BindingPerfect Paperback
- Number of pages560
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