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Perspective and Issues
Scope and Scope Exceptions
Variable interest entities
Definitions of Terms
Concepts, Rules, and Examples
Variable Interest Entities
Definition of a business
Variable interests in “silos”
Example of application of ASC 810 to related-party leases
Analysis under ASC 810
Other lease terms and provisions
Example: Arm's length leases – computing expected loses and expected residual return
Lease or Sale—The Interplay of Lease and Revenue Recognition Accounting
ASC 840-10-35: Determining whether an arrangement contains a lease
Sales with a guaranteed minimum resale value
Equipment sold and subsequently repurchased subject to an operating lease
Distinctions among sales-type, direct financing, and leveraged leases
Example of accounting for a capital lease—Asset returned to leasor
Example of accounting for a capital lease—Asset ownership transferred to lessee
Example of accounting for a sales-type lease
Direct financing leases
Example of accounting for a direct financing lease
Example of a simplified leverage lease
Real Estate Leases
Leases involving only land
Leases involving land and building
Example of lessee accounting for land and building lease containing transfer of title
Example of lessee accounting for land and building lease without transfer ...
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