This CAQ Web Resource includes hyperlinks to authoritative and interpretive guidance as well as other resources issued by the FASB and SEC related to lease accounting.

SECTION I. FASB

Accounting Standards Codification (ASC)

• ASC Topic 840 - Leases

SECTION II. SEC

• SEC Current Accounting and Disclosure Issues in the Division of Corporation Finance, November 30, 2006
  
  
• SEC Issues Letter to the Center for Audit Quality on Accounting for Operating Leases, February 2005