Have you started preparing for the new lease accounting requirements?

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The FASB and IASB jointly issued new guidelines for lease accounting requiring lessees to recognize virtually all lease-related assets and liabilities on their balance sheets. 

The rules are in effect for all fiscal years starting after December 15, 2018. The retrospective requirement obliges companies to show balance sheet comparables starting in 2018.

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Shane Foley

Shane Foley

Principal, Risk and Regulatory, PwC US

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