SKIP TO SITE NAVIGATION  |  SWITCH TO GRAPHICAL VERSION

Corporate & Institutional Glossary

FASB 13 Fair Market Value (FMV) Fair Market Value (FMV) Purchase Option Fair Value (Intrinsic Value) Federal Funds Finance Lease Financial Force Majeure Foreign Currency Foreign Exchange Foreign Exchange Dealer Foreign Trade Zone (Free Trade Zone) Forward Transactions Free Of Particular Average (F.P.A.) Freight Forwarder Full Payout Lease

FASB 13 Financial Accounting Standards Board Statement No.13, "Accounting for Leases." FASB 13 lays out the appropriate classification, accounting and reporting of leases by lessees and lessors.

Email this article

Apply Now
All Application Forms

Navigation

Customer Service Section Navigation

• Contact Us
• Account Services
• Top Questions
• Privacy and Security
• User Profile
• Frequently Asked Questions
• Locations
• Site Maps
• Glossaries
  • Personal Finance Glossary
  • Wealth Management Glossary
  • Small Business Glossary
  • Corporate & Institutional Glossary (current)
• Search
• Technical Support

Main Sections of the Site

• Personal Finance
• Small Business
• Corporate & Institutional
• Wealth Management
• About Wachovia
• Customer Service (current)

Search

• Search