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قرارداد و اسناد تجاری::
استانداردهای تدوینشدهی حسابداری
Each Series treated, or will treat, its acquisition as a transaction between entities under common control per Accounting Standards Codification ("ASC") 805-50 and recorded, or will record, the transaction at its carryover basis.
The accompanying financial statement of Landa App 3 LLC will include each of the Series and will be presented on a combined basis, in accordance with accounting principles generally accepted in the United States of America ("GAAP") (ASC 810, Consolidation), due to common control by Landa Holdings, Inc.
Under Accounting Standards Codification ("ASC") 805-50-30-5, when accounting for a transfer of assets or exchange of shares between entities under common control, the entity that receives the net assets or the equity interests, in this case, the Series, shall initially measure the recognized assets and liabilities transferred at their carrying amounts in the accounts of the transferring entity at the date of transfer.
The Company will account for leases in accordance with FASB ASC 842 Leases.
The Company expects that its lease arrangements will meet the criteria under the practical expedient to account for lease and non-lease components as a single lease component, which alleviates the requirement under ASC 842 that we reallocate or separately present consideration from lease and non-lease components.
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