ASC 840 — Leases (Superseded)
Definition: Former lease standard; operating vs capital lease; superseded by ASC 842
Former lease standard; operating vs capital lease; superseded by ASC 842
NumberASC 840
FrameworkUS GAAP (ASC)
IssuerFASB
NotesSuperseded for public 2019, private 2022
OfficialOfficial Page
External Links
- Lease — Wikipedia