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A roadmap to applying the new leasing standard (2018)

Published on: 02 Apr 2018

This Roadmap combines the requirements in ASC 842 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. In addition, the publication highlights (1) the requirements of ASC 842 that significantly differ from those in the FASB’s previous leasing guidance, ASC 840, and the IASB’s new leasing standard, IFRS 16, and (2) standard-setting developments addressing questions raised and challenges identified by stakeholders over the past two years.

This Roadmap has been developed for readers who have been following every development of the standard as well as for those who are working through the new guidance for the first time. That is, it may function as a quick resource guide for those who have a specific question and are looking for a clear answer, or it may serve as an all-encompassing guide for those who are still building up their knowledge base to lead or work through an implementation.

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