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In a sale-leaseback transaction, the owner of an asset sells it and immediately leases it back from the new owner. The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles.
Required:
1. Obtain the relevant authoritative literature on disclosure requirements pertaining to a seller-lessee in a sale-leaseback transaction. Use your institution's Academic Accounting Access to the FASB's Codification Research System (www.fasb.org) or through your school library's subscription to a research database that includes the Codification. What is the specific citation that describes the guidelines for determining the disclosure requirements in the notes to the financial statements?
2. List the disclosure requirements.
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