Unwrapping leasehold equity: introduction to the "wraparound" lease
McGrath, W.T.
Unwrapping leasehold equity: introduction to the "wraparound" lease - 1990 - Real Estate Review 19 (4) Winter 1990, 23-30(8) .
Discusses the concept of wraparound leases , an American concept for describing a company`s property in the reporting of corporate assets . Their structure and benefits are revealed by the use of hypothetical examples.
CAPITAL LEASE ACCOUNTING
FINANCIAL REPORTING
PROPERTY ASSETS
SALE AND LEASEBACK AGREEMENT
UNITED STATES
Unwrapping leasehold equity: introduction to the "wraparound" lease - 1990 - Real Estate Review 19 (4) Winter 1990, 23-30(8) .
Discusses the concept of wraparound leases , an American concept for describing a company`s property in the reporting of corporate assets . Their structure and benefits are revealed by the use of hypothetical examples.
CAPITAL LEASE ACCOUNTING
FINANCIAL REPORTING
PROPERTY ASSETS
SALE AND LEASEBACK AGREEMENT
UNITED STATES