Challenging ASC 840 situations
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Challenging ASC 840 situations

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The first part of this series we cover the basics of sale-leasebacks that do not involve real estate and the current guidance for sale-leasebacks that involve real estate. Sale-leasebacks are very popular and offer a way to recover the capital spent on assets and improvements while continuing to occupy and/or control the property under a long-term lease. They are used as a vehicle to recapitalize, improve balance sheets, and fuel expansion efforts. The basic structure of a sale-leaseback is evident

Download the Report on accounting for sale leaseback transactions

File name: CPEA-SLB-without-real-estate-840.pdf

Download the Report on accounting for sale leaseback transactions involving real estate

File name: CPEA-SLB-with-real-estate-840.pdf

Download the Report on build to suit transactions

File name: CPEA-build-to-suit-840.pdf

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