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Search results with tag "Topic 842"

Leases (Topic 842) - FASB

Leases (Topic 842) - FASB

asc.fasb.org

An Amendment of the FASB Accounting Standards Codification® No. 2018-01 January 2018 Leases (Topic 842) Land Easement Practical Expedient for Transition to …

  Practical, Topics, Lease, Topic 842

Leases (Topic 842) - FASB

Leases (Topic 842) - FASB

asc.fasb.org

lease expense for such leases generally on a straight-line basis over the lease term. The recognition, measurement, and presentation of expenses and cash flows arising from a lease by a lessee have not significantly changed from previous GAAP. There continues to be a differentiation between finance leases and operating leases.

  Topics, Sachs, Lease, Topic 842

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