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2016

FASB's New Standard Brings Most Leases Onto the Balance Sheet (July 12, 2016)

FASB’s New Standard Brings Most Leases Onto the Balance Sheet

Heads Up | Volume 23, Issue 5
July 12, 2016 (Originally Issued March 1, 2016)
by James Barker, Trevor Farber, Stephen McKinney, and Tim Kolber, Deloitte & Touche LLP
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As a result of discussions with the FASB staff after the issuance of this publication, we have revised our interpretive guidance on the income recognition pattern related to lessor accounting for operating leases.

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