FAS 13
FAS 13 is the Financial Accounting Standard, issued by the FASB, that details the conditions and procedures for capitalizing leases.
Definitions
According to Fundamentals of Financial Management by Eugene F. Brigham and Joel F. Houston (15th edition),
- FAS 13. Financial Accounting Standard, issued by the FASB, that details the conditions and procedures for capitalizing leases.
Related concepts
- Financial management. A combination of enterprise efforts undertaken in order to procure and utilize monetary resources of the enterprise.
