PwC comments on FASB's Leases exposure draft for land easements

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Comment letter , PwC US Oct 24, 2017

We support practical expedient to not reassess land easements when adopting the new Leases standard.

Overview

PwC endorses the FASB's proposal to allow companies to maintain their current accounting policies for land easements upon adopting the new Leases standard, but suggests a change to the language in the practical expedient to improve its alignment with the Board’s intent.

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

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