Technical Line - How the new leases standard affects telecom and media and entertainment entities

8 Jul 2020 PDF
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Publications Technical Line


Our Technical Line highlights key implications for telecommunications and media and entertainment entities and has been updated to reflect the FASB’s deferral of the effective dates of ASC 842, Leases, for private companies and not-for-profit entities that had not yet reflected the standard in financial statements they issued or made available for issuance as of 3 June 2020. This publication supplements our Financial reporting developments publication, Lease accounting: Accounting Standards Codification 842, Leases, and should be read in conjunction with it.

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