NettetFASB Standard and Basis. Revenue from Contracts with Customers and Other Assets and Deferred Costs—Contracts with Customers (Subtopic 340-40) (ASU 2014-09, Section A, 156 pages) Basis of Conclusions (ASU 2014-09, Section C, 193 pages) ASC 326 Financial Instruments and Credit Losses ( ASU 2024-11, 34 pages) ASC 606 - Subsequent … Nettet8. jun. 2013 · The FASB’s lease accounting standard change, ASC 842, presents dramatic changes to the balance sheets of lessees. While not as dramatic, changes for lessor accounting include those to align with certain changes in the lessee model and the new revenue recognition standard.
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Financial Reporting Developments - Lease accounting
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