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This lease accounting compliance brief provides an overview for not-for-profit entities on the leases standard (ASU 2016-02). It includes implementation considerations.
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We are the American Institute of CPAs, the world’s largest member association representing the accounting profession. Our history of serving the public interest stretches back to 1887. Today, you'll find our 431,000+ members in 130 countries and territories, representing many areas of practice, including business and industry, public practice, government, education and consulting.