How Does the New Accounting Standard Change Impact Your Equipment Leasing Practice?

This white paper takes a critical look at the underlying effectiveness of FASB ASC 842 lease accounting change relative to its intended goal of providing users of financial statements with a complete and understandable picture of an entity’s leasing activities. We focus specifically on equipment leases, and more particularly, commonly leased distributed equipment assets under operating lease structures in the prior FAS13 accounting standard.

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