Examlex
Testing for the weak D expression is performed by:
FASB
The Financial Accounting Standards Board is responsible for establishing accounting and financial reporting standards for companies and nonprofit organizations following Generally Accepted Accounting Principles (GAAP) in the United States.
Lease Classification
The categorization of lease agreements as either finance leases or operating leases, determined by specific criteria that affect the accounting treatment.
Lease Accounting
The accounting process that involves recording and managing leases, categorizing them as either operating or finance (capital) leases, and recognition of related expenses and liabilities.
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