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租赁

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Learn more about how Topic 842 - 租赁 will change lease accounting.

Adoption Requirements for ASC Topic 842, Where Are Your Embedded 租赁 Hiding?

Learn what an embedded lease is and common areas to look within your organization to identify them.

FASB ASC Topic 842 租赁 – Contract Modifications

Learn more about the "day-two-and-thereafter" accounting for leases and the challenges that come along with lease modifications.

ASC 842, 租赁 – ASU 2021-09 Provides Additional Guidance on Use of Risk-Free Rate and Required Disclosures for Non-Public Entities

Learn more about the recently released Guidance on the use of risk-free rate and required disclosures for non-public entities as stated by ASU 2021-09.
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ASC 842, 租赁 – Proposed Discount Rate Updates for Non-Public Entities

Learn more about what ASC 842 means for leases for non-public entities.

Warping Through ASC Topic 842: Practical Expedients Available to Lessees

Learn More about the Practical Expedients Available to Lessees under ASC Topic 842 and how to achieve completeness analyses of lessees.

国际财务报告准则 16, 租赁 - Lessee Perspective

Learn more about 国际财务报告准则 16 and how and the suggested solution for your organization based on the complexities of your lease profile.

Impact of Variable Lease Payments Under ASC 842

Learn more about measuring the variable lease payment examples and what your organization should exclude from the calculation.
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Managing 租赁 Under ASC 842 with Excel – Does It Make Sense for Your Organization?

Read the article to find out whether managing leases under ASC 842 with Excel makes sense for your organization.

欺诈 Considerations for Lessees and Lessors

Better understand the risks associated with the implementation of new key controls or modify current controls surrounding lease accounting
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