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Deloitte's Roadmap: Leases
Chapter 16 — Effective Date and Transition
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Deloitte's Roadmap: Leases
Chapter 16 — Effective Date and Transition
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Contents
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Chapter 16 — Effective Date and Transition
16.1 Overview
16.2 Considerations Related to Applying Transition Guidance
16.3 Lessee
16.4 Lessor
16.5 Transition Relief
16.6 Illustrative Examples — Transition Approaches
16.7 Separation and Allocation of Consideration to Components in a Contract in Transition
16.8 Build-to-Suit Transition
16.9 Transition for Sale-and-Leaseback Transactions
16.10 Amounts Previously Recognized From Business Combinations
16.11 Transition Disclosures