Leases: A Comprehensive Review

Two bankers shaking hands

As the public entity adoption deadline for the new guidance on leases gets closer, early adopters and large public companies found several operational challenges in implementing the standard as written. In response, the Financial Accounting Standards Board finalized additional relief and technical corrections to clarify certain aspects of the new model. Read on for a review of key aspects of the new guidance, including subsequent amendment and exposure drafts.  

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