Deloitte
Accounting Research Tool
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Appendix D — Implementation Activities

Appendix D — Implementation Activities

Appendix D — Implementation Activities

Footnotes

1
SEC Staff Accounting Bulletin (SAB) 74 was codified as SEC SAB Topic 11.M. See Deloitte’s September 22, 2016, Financial Reporting Alert for further discussion.
2
The Committee of Sponsoring Organizations of the Treadway Commission.
3
This transition requirement is not applicable if the lessee elects the Comparatives Under 840 Option. For more information, see Sections 16.1 and 17.3.1.4.1.