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The primary standard for lease accounting is Statement of Financial Accounting Standards No. 13 (FAS 13), which has been amended several times; it is known as topic 840 in the FASB's new Accounting Standards Codification. The basic criteria for capitalization of a lease by lessee are as follows:
Accounting Principles Board Opinions, Interpretations and Recommendations were published by the Accounting Principles Board from 1962 to 1973. The board was created by American Institute of Certified Public Accountants (AICPA) in 1959 and was replaced by Financial Accounting Standards Board (FASB) in 1973.
Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991
Accounting for leases full-text: 1974 October 11 74-11: Financial accounting and reporting by face-amount certificate companies full-text: 1974 December 10 74-12: Accounting practices in the mortgage banking industry full-text: 1974 December 30 75-1: Revenue recognition when right of return exists full-text: 1975 75-2
Accounting by Lease Brokers full-text: superseded by FASB Technical Bulletin 86-2 1980 June 30: Accounting in Consolidation for Issuances of a Subsidiary Stock full-text: 1980 July 15: Accounting for the Inability to Fully Recover the Carrying Amounts of Long Lived Assets full-text: superseded by FASB Statement No. 121 1980 August 13
Accounting for an Unused Investment Tax Credit—an interpretation of APB Opinions No. 2, 4, 11, and 16 Sept. 1978: Parts deleted; Superseded by FASB Statement 96, para. 203(l), and FASB Statement 109, para. 286(o) 26. Accounting for Purchase of a Leased Asset by the Lessee during the Term of the Lease—an interpretation of FASB Statement No. 13
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