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Bringing leases into view Logo aicpa

  Maria L. Murphy, CPA |   Free |   AICPA |   01 Apr 2016 |   Journal of Accountancy

This article discusses how the new lease accounting standards issued by FASB and the International Accounting Standards Board will result in substantial changes in recognition and presentation on the balance sheet for lessees.

Topics covered:
  • Financial accounting & reporting: Technical: FASB financial accounting & reporting: Leases, Foundational