FASB ASC 842 lessee disclosures: Applicability to non-GAAP financial statements
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
Abstract green image
Resources

FASB ASC 842 lessee disclosures: Applicability to non-GAAP financial statements

8 months ago · 277.1 KB Download

FIRM MEMBER

EXCLUSIVE

Resource

available

As our members wade into the implementation of the new lease standard, FASB Accounting Standards Codification (FASB ASC) 842, Leases, the CPEA is receiving inquiries about the applicability of FASB ASC 842 disclosures to non-U.S. generally accepted accounting principles (U.S. GAAP) financial statements. This report addresses the applicability of FASB ASC 842 lessee disclosures to cash, modified-cash, tax, and Financial Reporting Framework for Small- and Medium-Sized Entities (FRF-SME) financial statements.

Download the CPEA Report - FASB ASC 842 lessee disclosures: Applicability to non-GAAP financial statements

File name: CPEA January 2022 Report – FASB ASC 842 lessee disclosures – Applicability to non-GAAP financial statements.pdf

Reserved for CPEA members

Already a Center for Plain English Accounting member?

Log in with your AICPA account
 
Forgotten email
Forgotten password

Not a CPEA member?

Discover the benefits of AICPA membership and Center for Plain English Accounting firm membership. To gain access to exclusive content, your first step is to join the AICPA.

Related content