Transcription of Leases (Topic 842) - FASB
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Leases (Topic 842) - FASB
Leases (Topic 842) No. 2018-11 July 2018 Targeted Improvements An Amendment of the FASB Accounting Standards Codification The FASB Accounting Standards Codification is the source of authoritative generally accepted accounting principles (GAAP) recognized by the FASB to be applied by nongovernmental entities. An Accounting Standards Update is not authoritative; rather, it is a document that communicates how the Accounting Standards Codification is being amended. It also provides other information to help a user of GAAP understand how and why GAAP is changing and when the changes will be effective.
combined component entirely in Topic 606) is required to disclose the following by class of underlying asset: 1. The fact that it elected the expedient 2. Which class(es) of underlying asset the lessor made the election to 3. The nature of (a) the lease component and nonlease component(s) that
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