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Adopting the leases standard could be a significant undertaking. Some reporting entities will need a significant amount of lead time to make the necessary changes to their systems and processes. The standard includes some practical expedients to ease the burden of transition.
This chapter discusses the effective date and transition guidance, including transition-related disclosures.

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

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