PwC responds to proposed codification improvements for lessors

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Comment letter , PwC US Jan 15, 2019

PwC supports the FASB’s latest proposed updates to lessor accounting. Read our letter here.


While the new leases standard is effective for public companies, the FASB continues to consider additional codification improvements. PwC has responded to the latest proposed amendments related to a lessor’s determination of fair value when classifying and measuring leases and the presentation of cash flows related to sales-type and direct financing leases.

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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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