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FASB approves tweaks to lease accounting standard

Tammy Whitehouse | July 18, 2018

The Financial Accounting Standards Board has finalized a number of improvements to its new guidance on lease accounting, which public companies are working to adopt in 2019.

FASB published Accounting Standards Update No. 2018-10 to make several improvements to the Accounting Standards Codification Topic 842 on Leases. Separately, the board also published ASU No. 2018-09 to make a number of other improvements to the codification that are not specific to lease accounting.

Calendar-year public companies are implementing the new lease accounting standard to bring virtually all leased...

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