Intercompany guarantee of lease payments in a sale-leaseback and transfer of excess pension assets to retiree-healthcare benefits account.
Journal of Accountancy › Vol. 172 Nbr. 3, September 1991
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Intercompany guarantee of lease payments in a sale-leaseback and transfer of excess pension assets to retiree-healthcare benefits account.
By MOSHE S. LEVITIN, CPA, senior technical manager, and LINDA A. VOLKERT, CPA, technical manager, of the AICPA technical information division.
INTERCOMPANY GUARANTEE OF LEASE PAYMENTS IN A SALE-LEASEBACK AND TRANSFER OF EXCESS PENSION ASSETS TO A RETIREE HEALTHCARE BENEFITS ACCOUNT This month's column discusses a recent consensus reached by the Financial Accounting Sta...See the full content of this document
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