This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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)

This publication was released by our US firm.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.