Planned Maintenance: SOA login will be intermittently unavailable from Saturday, June 19th 11:00PM CST to Sunday, June 20th 5:00AM CST.

1 - 1 of 1 results (0.34 seconds)
Sort By:
  • New Investment Accounting
    whether the lease is what the FASB defines as a "direct financing lease" or an "operating lease." There ... all these tests can be summarized by saying that direct financing leases tend to be longer-term where the ...

    View Description

    • Authors: Gregory Broer, Gregory J Carney, David E Rogers, Joseph A Tomlinson, William D Ward
    • Date: Apr 1985
    • Competency: Technical Skills & Analytical Problem Solving>Process and technique refinement
    • Publication Name: Record of the Society of Actuaries
    • Topics: Finance & Investments>Investments; Financial Reporting & Accounting