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ASC 842, Leases: February 2021 Update - BKD

This is the first major overhaul of lease accounting since 1973. The new guidance requires lessees to recognize substantially all leases on their balance sheets as lease liabilities with a corresponding right-of-use (ROU) asset.

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  Update, February, 2012, Lease, Asc 842, February 2021 update

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Transcription of ASC 842, Leases: February 2021 Update - BKD

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