Leases: Executive summaries
To help you understand the impact of the new leases standard, ASC 842, read KPMG's overviews of the leases guidance.
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ASC 842 for lessees
Updated: An executive overview of the lease accounting standard from a lessee’s perspective.
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ASC 842 for equipment lessees
Updated: An executive level overview of the new lease accounting standard for equipment lessees.
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ASC 842 for lessors
Updated: An executive overview of the lease accounting standard from a lessor’s perspective.
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