Heads Up — FASB proposes amendments to new leasing standard

Published on: Oct 03, 2017

This Heads Up discusses the following two proposed ASUs that would amend certain aspects of the Board's new leasing standard, ASU 2016-02:

  1. Land Easement Practical Expedient for Transition to Topic 842
  2. Technical Corrections and Improvements to Recently Issued Standards: . . . II. Accounting Standards Update No. 2016-02, Leases (Topic 842)

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