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4650 Accounting for leases under ASC 840
Publication date: 19 Nov 2019
us Leases (ASC 840) ARM 4650
In February 2016, the FASB issued ASC 842, Leases, which will replace the existing lease accounting guidance for most public business entities for fiscal years beginning after December 15, 2018 (including interim periods). For all other entities, the new guidance is effective two years later. See PwC’s Leases guide. Until ASC 842 is adopted, the guidance in this section continues to be applicable.
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