FASB ASC 842: Exposure draft on common control arrangements
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FASB ASC 842: Exposure draft on common control arrangements

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On November 30, 2022, FASB issued an Exposure Draft Lease (Topic 842), Common Control Arrangements, to attempt to resolve pressing questions on the application of FASB Accounting Standards Codification (FASB ASC) 842, Leases, to leases (or potential leases) between related parties under common control. Those questions pertain to the decision in FASB ASC 842 that related party leases should be applied “on the basis of legally enforceable terms and conditions of the arrangement.” (ASU 2016-02, BC 374). In

Download the CPEA report: FASB ASC 842: Exposure draft on common control arrangements

File name: CPEA December 2022 report – Exposure Draft on Common Control Arrangements.pdf

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