How can I get the full text of FAS 13 or GASB Statement 13?

The complete text of FAS 13 and other FASB rules regarding leasing (for both Lessees and Lessors), as amended, is available online at http://asc.fasb.org. Free registration is required for basic access; a subscription offers more flexible use.

Copies of GASB Statement 13 are available from the Governmental Accounting Standards Board at.

Order Department

Financial Accounting Standards Board

401 Merritt 7

P.O. Box 5116

Norwalk, CT 06856-5116