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Bringing leases into view Logo aicpa

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

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