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Technical Accounting

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Lease Accounting

Attached are the current US GAAP rules for lease accounting.  The main effort is to determine what kind of lease one has as the lessee or lessor, the accounting requirements and mechanics are then driven from there.
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Document Type(s): .pdf
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New Construction Audit & Accounting Guide

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Document Type(s): weblink
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FASB Accounting Standards Codification (ASC)

AICPA overview of the new accounting standard codification slated for adoption 1 July 2009
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Document Type(s): weblink