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Leasing Activity by Not-for-Profit Entities Under ASU 2016-02
This article summarizes key requirements of FASB ASU 2016-02, Leases, and then provides an in-depth discussion on lessee accounting for donated rent and below-market leases.
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We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 429,000+ members in 122 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.