Journal of Corporate Accounting & FinanceVolume 2, Issue 1 p. 21-29 Feature Accounting for leases: The effects of FAS nos. 91 and 98 on direct financing leases and real estate leases Tommy Moores, Tommy Moores Tommy Moores, CPA, Ph.D., is an associate professor of accounting at the University of Nevada, Las Vegas.Search for more papers by this authorPaul Munter, Paul Munter Paul Munter, CPA, DBA, is a professor of accounting at the University of Miami in Coral Gables.Search for more papers by this authorJ. Ralph Byington, J. Ralph Byington J. Ralph Byington, CPA, Ph.D., is an associate professor of accounting of Louisiana Tech University in Ruston, Louisiana. Professor Munter is the managing editor of The 1990 Corporate Accounting Yearbook and Professors Moores and Byington are contributing authors.Search for more papers by this author Tommy Moores, Tommy Moores Tommy Moores, CPA, Ph.D., is an associate professor of accounting at the University of Nevada, Las Vegas.Search for more papers by this authorPaul Munter, Paul Munter Paul Munter, CPA, DBA, is a professor of accounting at the University of Miami in Coral Gables.Search for more papers by this authorJ. Ralph Byington, J. Ralph Byington J. Ralph Byington, CPA, Ph.D., is an associate professor of accounting of Louisiana Tech University in Ruston, Louisiana. Professor Munter is the managing editor of The 1990 Corporate Accounting Yearbook and Professors Moores and Byington are contributing authors.Search for more papers by this author First published: Autumn (Fall) 1990 https://doi.org/10.1002/jcaf.3970020104 AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinkedInRedditWechat Volume2, Issue1Autumn (Fall) 1990Pages 21-29 RelatedInformation