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Table of contents
9.5 Leveraged leases ...................................................................................................................9-13
9.6 Related party leases..............................................................................................................9-13
9.7 Transition disclosures ..........................................................................................................9-14
10 Effective date and transition
10.1 Chapter overview ..................................................................................................................10-2
10.2 Effective date ........................................................................................................................10-2
10.3 Overall transition and practical expedients ........................................................................10-3
10.4 Lessee transition ..................................................................................................................10-11
10.5 Lessor transition...................................................................................................................10-21
10.6 Sale and leaseback ................................................................................................................10-24
10.7 Build-to-suit leases ...............................................................................................................10-27
10.8 Amounts previously recognized in business combinations ...............................................10-29
10.9 Five-year selected financial data table ................................................................................10-29
Appendices
A. Professional literature ..............................................................................................................A-1
B. Technical references and abbreviations ...................................................................................B-1
C. Key terms ..................................................................................................................................C-1
D. Summary of significant changes ..............................................................................................D-1
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