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The Leases guide is a comprehensive resource for lessees and lessors accounting for leases under ASC 842, Leases.
This guide was partially updated in November 2019.
Our Leases guide addresses the accounting for leases under US GAAP. The guide discusses the framework for accounting for leases from a lessee and lessor perspective and includes specific examples on a variety of topics, including:
Do you have questions on leasing adoption, implementation and accounting? Listen to our lease accounting podcast series for top answers and insights.
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