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Get ready for new lease accounting rules

$225.00

SKU: CIAsu161. Category: .

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Abstract: Earlier this year, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02, the Board’s long-awaited overhaul of its lease accounting rules. The ASU makes extensive changes to the treatment of lease transactions, particularly for lessees. This article explains how the ASU may affect contractors, while a sidebar explains why it will become more important to separate a contract’s lease and nonlease components.

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