Defining Issues  |  Month 2018

Enter Title Here

Filed under: 

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Applicability

AXXX-2xxx-xx

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Relevant dates

Mandatory effective dates and early adoption provisions:

Effective date:

Public business and certain
other entities*

All other entities

Annual periods – Fiscal years beginning after

Xxxxx ##, 201#

Xxxxx ##, 201#

Interim periods – In fiscal years beginning after

Xxxxx ##, 201#

Xxxxx ##, 201#

Early adoption allowed?

Xxxx


Key impacts

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  • Changes how lessees evaluate whether a sale and leaseback occurs at the end of the asset construction period
  • ASC 842 will generally permit, and frequently require, lessees to derecognize legacy build-to-suit assets and liabilities in transition
  • The transition provisions are leading some companies to consider early adoption

Webcast/Podcast

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Report contents

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  • Praesent fermentum elit et tellus lacinia pellentesque.
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