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Accounting For Initial Direct Costs And Bad Debts Under Financial Accounting Standart No. 91
By David P. Dekker, Nick S. Cyprus and M. Lyman Bates
Fall 1987

Leasing companies will now have to change their accounting for initial direct costs. For many, this also means changing their accounting for bad debts. In this article three accounting experts address the new Financial Accounting Standard No. 91.

<span style=\"font-weight: bold;\">Accounting For Initial Direct Costs And Bad Debts Under Financial Accounting Standart No. 91</span><br style=\"font-weight: bold;\" /><span style=\"font-weight: bold;\">By David P. Dekker, Nick S. Cyprus and M. Lyman Bat