http://gscpa.org/content/files/np_july09outline.pdf

Aug 1, 2010 ... table of income lease accounting of real estate from a prime lessor perspective ..... Favorable/Unfavorable leases follow the remaining lease.

https://mcleanllc.com/wp-content/uploads/2016/04/TheMcLeanGroup-ValuationVantage-Spring-Summer2014.pdf

lessor, the acquirer shall determine whether the terms of each of an acquiree's operating leases are favorable or unfavorable compared with the market terms of  ...

https://www.armaninollp.com/articles/favorable-and-unfavorable-leases-in-a-business-acquisition/

Apr 15, 2019 ... Operating leases are a tricky and often overlooked part of acquisition accounting. But if you've acquired a business with multiple locations, pay ...

https://s21.q4cdn.com/137894361/files/doc_financials/quarterly/2004/q1/3.3.04.pdf

rentals at market rates during an expected lease-up period, which the ... of in- place leases is amortized as real estate amortization over the estimated weighted -.

https://www.stout.com/insights/article/purchase-accounting-valuation-various-real-property-assets

The genesis of these asset/ liability classifications lies in the leased fee component ... To determine whether or not in-place leases are favorable or unfavorable, ...

https://rsmus.com/what-we-do/services/assurance/business-combinations-in-motion.html

... Accounting for sales of nonfinancial and in-substance nonfinancial assets; Accounting for leases; Measurement of nonemployee replacement awards; Credit ...

https://dart.deloitte.com/USDART/obj/2acb12c4-52b1-11e7-a50b-15350e2b07f2

Frequently Asked Questions About the FASB's New Leases Standard ...... guidance in each relevant paragraph of ASC 842-10-65-1 versus the explicit and at ... relating to favorable or unfavorable terms of an operating lease acquired as part of ...

https://www.appraisalinstitute.org/assets/1/7/Brett_Johnson_ASC_805.pptx

Introductions; Overview of ASC 805 (FAS 141R); Business Combinations vs. .... of the acquisition date to determine if a favorable / unfavorable condition exists.

https://www.iasplus.com/en/meeting-notes/iasb/2011/iasb-november-2011/leases-1

Nov 16, 2011 ... Considering proposals in the Leases ED that lease assets and lease ... to favourable or unfavourable terms in acquired operating leases ...

https://www.aicpastore.com/Content/media/PRODUCER_CONTENT/Newsletters/Articles_2011/CorpFin/Accounting_for_Leases.jsp

Exposure Draft, FASB, IASB, IFRS, Lease, Lessor, Lessee, SEC, U.S. GAAP. ... of the hybrid model and the unfavorable cost/benefit ratio that would result from ... to the single model proposed for lessee accounting are fairly favorable. However ...