Volume I ASC 842 implementation series
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Volume I ASC 842 implementation series

6 years ago · 184.8 KB Download

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A multi-part CPEA series

On February 25, 2016, the FASB issued Accounting Standards Update (ASU) 2016-02, Leases, (the new lease standard) culminating a decade long convergence project with the International Accounting Standards Board (IASB). The IASB issued IFRS 16, Leases, in January 2016. As detailed further below, the two standards are similar but different in substantive ways and the goal of convergence was only partially satisfied. The decade long project for the FASB included a 2009 Preliminary Views Discussion Paper

Download the First part of the CPEA lease series

File name: CPEA-ASC-842-Part I.pdf

Download the Second part of the CPEA lease series

File name: CPEA-ASC-842-Part II.pdf

Download the Third part of the CPEA lease series

File name: CPEA-ASC-842-Part III.pdf

Download the Fourth part of the CPEA lease series

File name: CPEA-ASC-842-Part IV.pdf

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