Lessor Presentation & Disclosure Requirements

Thoughtware Article Published: Jul 07, 2018
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Executive Summary

Implementation and documentation of the new guidance on leases will be significant undertakings for entities in all industries. The effect on each company will depend on the nature and volume of its leases. The updates are more significant for lessees; however, changes were made to the lessor accounting model to align it with changes to the lessee model and the new revenue recognition standard. Read on for more information specific to lessors.



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