What is it about?

Changes to lessor accounting coming with the adoption of Topic 842.

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Why is it important?

Managing accounting change often is an exercise that goes well beyond financial reporting and will need the attention and input from operations, human resources, financial planning, treasury, and other key constituents within the entity.

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This page is a summary of: Lessor accounting under ASC 842 – Not necessarily business as usual, Journal of Accounting Education, June 2018, Elsevier,
DOI: 10.1016/j.jaccedu.2018.03.002.
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