16.1 Introduction

This chapter discusses the relationship between implementation issues under the leasing standard and certain SEC reporting requirements. These requirements pertain mostly to non-EGCs undertaking an IPO and registrants that include financial information of another entity in their filings with the SEC in accordance with certain Regulation S-X rules (e.g., Regulation S-X, Rules 3-05, 3-09, 3-14, 8-04, and 8-06). This chapter also discusses the effect on predecessor-period financial statements of accounting changes by a successor.