Staff position issued on leveraged leases.
| Position | FASB News |
FASB has issued a staff position that requires companies to recalculate their leveraged leases if there is a change in the timing of cash flows relating to income taxes generated by the leveraged lease.
Leveraged leases can provide tax benefits to the lessor, and the accounting for such transactions can be significantly influenced by the timing of tax benefits provided to the lessor. Changes in the timing or the...
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