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AcquireeAcquirerAcquisition by a Not-for-Profit EntityAcquisition DateBusinessBusiness CombinationContingencyContractContract AssetContract LiabilityControlCorporate Joint VentureCustomerDefensive Intangible AssetDirect Financing LeaseFair ValueFinance LeaseFinancial AssetFinancial Statements Are Available to Be IssuedGain ContingencyGoodwillIdentifiableIntangible AssetsJoint VentureLeaseLease LiabilityLease PaymentsLease ReceivableLease TermLegal EntityLesseeLessorLoss ContingencyMarket ParticipantsMineral RightsNet Investment in the LeaseNoncontrolling InterestNot-for-Profit EntityOperating LeaseOrderly TransactionPerformance ObligationPrivate CompanyPublic Business EntityPurchased Financial Assets with Credit DeteriorationReinsuranceRelated PartiesRight-of-Use AssetSales-Type LeaseSecurityStandalone Selling PriceSubleaseTransaction PriceUnderlying AssetUnguaranteed Residual AssetVariable Interest Entity
AcquireeAcquirerAcquisition by a Not-for-Profit EntityAcquisition DateBusinessBusiness CombinationContingencyContractContract AssetContract LiabilityControlCorporate Joint VentureCustomerDefensive Intangible AssetDirect Financing LeaseFair ValueFinance LeaseFinancial AssetFinancial Statements Are Available to Be IssuedGain ContingencyGoodwillIdentifiableIntangible AssetsJoint VentureLeaseLease LiabilityLease PaymentsLease ReceivableLease TermLegal EntityLesseeLessorLoss ContingencyMarket ParticipantsMineral RightsNet Investment in the LeaseNoncontrolling InterestNot-for-Profit EntityOperating LeaseOrderly TransactionPerformance ObligationPrivate CompanyPublic Business EntityPurchased Financial Assets with Credit DeteriorationReinsuranceRelated PartiesRight-of-Use AssetSales-Type LeaseSecurityStandalone Selling PriceSubleaseTransaction PriceUnderlying AssetUnguaranteed Residual AssetVariable Interest Entity