LEED
LEADERSHIP IN ENERGY AND ENVIRONMENTAL DESIGN is a green building certification program that recognizes best-in-class building strategies and practices. To receive LEED certification, building projects have to satisfy prerequisites and earn points to achieve different levels of the certification. Prerequisites and credits differ for each rating system mentioned below:
BD+C: Building design and construction
ID+C: Interior design and construction
O+M: Building Operations and Maintenance
ND: Neighbourhood development
HOMES
For more information see: http://www.usgbc.org/leed
FASB
FINANCIAL ACCOUNTING STANDARDS BOARD concerns proper accounting techniques for Leases: Sale-Leaseback Transactions Involving Real Estate, Sales-Type Leases of Real Estate, Definition of the Lease Term, and Initial Direct Costs of Direct Financing Leases.
Governed under the FASB is: accounting for Leases,that define the lease term, the accounting by a lessor for sales-type leases of real estate that provide for the transfer of title, and the accounting for initial direct costs of direct financing leases.
For more information see: www.fasb.org
