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PwC’s Leases guide is a comprehensive resource for lessees and lessors to account for leases under the new standard codified in ASC 842, Leases.
This guide examines:
The guide was updated in November 2019 to include FASB guidance issued since the last update in December 2018. It was also updated to reflect further interpretive guidance and insights related to implementation considerations impacting lessees and lessors, as described in the Summary of significant changes.
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