Lease Accounting Guide: Roadmap for ASC 842 | Deloitte US
https://www2.deloitte.com/us/en/pages/audit/articles/roadmap-to-applying-the-new-leasing-standard.html
WebMost recently, in March 2023, the FASB issued ASU 2023-01, which amends certain provisions of ASC 842 that apply to arrangements between related parties under common control. ASU 2023-01 allows non-PBEs, as well as not-for-profit entities that are not conduit bond obligors, to make an accounting policy election of using the written terms and ...
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