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    Financial Reporting Developments

    Lease accounting - Accounting Standards Codification 842, Leases

    Lease Cover (pdf, 3.3mb)  

    Our FRD publication on accounting for leases under ASC 842 has been updated to reflect recent standard-setting activity and to clarify and enhance our interpretive guidance. Refer to Appendix E of the publication for a summary of the updates.

     

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