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.

Download PwC responds to proposed codification improvements for lessors

Overview

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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Related content

Lease Accounting Guide (ASC 842): PwC

Leases (fully updated in October 2020)

We’ve updated our Leases guide for the new effective date for certain entities and to include new interpretive guidance and examples.

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