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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Accounting for leases in the United States ： ウィキペディア英語版 Accounting for leases in the United States Accounting for leases in the United States is regulated by the Financial Accounting Standards Board (FASB) by the Financial Accounting Standards Number 13. These standards were effective as of January 1, 1977. These standards are currently under discussion for changes in FASB Topic 840, and finalization of new standards is expected in late 2014.〔(FASB Current Technical Plan and Project Updates, retrieved 3/16/2012 )〕 ==Introduction== A lease is a contract calling for the lessee (user) to pay the lessor (owner) for use of an asset for a specified period of time.〔Stickney and Weil 2007 p. 791 (Glossary of Financial Accounting: An Intro. to Concepts, Methods, and Use 12e).〕 A rental agreement is a lease in which the asset is tangible property.〔34 Am. Jur. 2d Federal Taxation ¶ 16762 Section 467 rental agreements defined: “A rental agreement includes any written or oral agreement that provides for the use of tangible property and is treated as a lease for federal income tax purposes."〕 As there are many ways to view how these contracts affect the balance sheets of both the lessee and lessor, FASB created a standard for US accountants and businesses. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Accounting for leases in the United States」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.