Disclosure of Lease Commitments by Lessees
CONTENTS
Introduction Differing Views
Financial Accounting Standards Board Applicability
Opinion
Total Rental Expense Minimum Rental Commitments
Additional Disclosures
Present Value of Commitments Effective Date
Paragraph Numbers
1-6
3-4
5
6
7-11
8 9 10 11 12
Issued by the Accounting Principles Board of the American Institute of Certified Public Accountants
COPYRIGHT 1973 BY THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS, INC. 666 FIFTH AVENUE. NEW YORK. NEW YORK 10019
OPINIONS OF THE ACCOUNTING PRINCIPLES BOARD
JUNE 1973
31
