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.
© 2016 - Mon Mar 01 13:12:35 UTC 2021 PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details.