The fiancÃ© visa, or K-1 visa, is a nonimmigrant (temporary) visa issued to the fiancÃ© of a U.S. citizen in order to enter the U.S. for the purpose of getting married. This process does not require leaving the United States for the required green card interview.
A leasehold estate is an ownership of a temporary right to hold land or property in which a lessee or a tenant holds rights of real property by some form of title from a lessor or landlord. Although a tenant does hold rights to real property, a leasehold estate is typically considered personal property. Leasehold is a form of land tenure or property tenure where one party buys the right to occupy land or a building for a given length of time.
Under U.S. GAAP, ASC 840 defines a lease as an agreement conveying the right to use property, plant, or equipment (land and/or depreciable assets) usually for a stated period of time. Under IFRSs, IAS 17 applies to agreements that transfer the right to use assets even though substantial services by the lessor may be called for in connection with the operation or maintenance of such assets.