Review engagements: Implementation of the new lease standard
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Review engagements: Implementation of the new lease standard

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In 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02, Leases, codified in FASB Accounting Standards Codification (FASB ASC) 842, Leases There are elements of the new standard that could impact almost all entities to some extent, although lessees will likely see the most significant changes. The standard is effective for nonpublic entities (as defined by the standard) for annual reporting periods beginning after December 15, 2021.

As a result of the new standard, practitioners

Download the CPEA report: Review engagements – Implementation of the new lease standard

File name: cpea-january-2023-report-review-engagements-implementation-of-the-new-lease-standard.pdf

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