188bet亚洲真人体育下载 panels submit comments to GASB on leases guidance

的 188bet亚洲真人体育下载 State and Local 政府 Expert Panel (SLGEP)和 188bet亚洲真人体育下载 Private Companies Practice Section Technical Issues Committee (TIC)* recently submitted comments to the 政府al 会计 Standards Board (GASB) on its Exposure Draft (ED), Implementation Guide-Leases.

的 ED presents 80 new questions addressing GASB Statement No. 87, 租赁合同、 as well a nonauthoritative appendix with illustrations of lessee accounting and financial reporting.

在2019年4月30日 信, SLGEP  requested that GASB provide additional clarifications for considering cell phone tower and antennae placement agreements as leases.  的se agreements vary tremendously and may not include important lease components such as the right to use the land or the connection point.  SLGEP also requested clarification on the appropriate guidance for leases with variable payments. 

2019年4月30日 信 recommended that GASB consider adding additional guidance to clarify issues related to below-market leases, triggers for meeting the control criteria, 地役权, cell phone tower leases, determining the likelihood of a bargain purchase exercise, lease terms when renewal options are silent and look-back provisions related to transition, 在其他问题中.

* Note: One of TIC’s objectives is to speak on behalf of small and medium-sized firms, although TIC’s comments do not necessarily reflect the 188bet亚洲真人体育下载’s positions.