Equipment Leasing and Finance Association - Equiping Business for Success

EL&F November/December 2016 – FINANCIAL WATCH: Considerations for Implementing the New Lease Accounting Standard - Lease/Non-Lease Components


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Changes resulting from the new lease accounting standard may result in significant costs (some obvious, some subtle) for lessors and lessees. To mitigate the impact, planning should commence now. This article focuses on considerations associated with the accounting for lease and non-lease components of a contract.

Tags EArt - Lease AccountingEArt - Lease Accounting

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