ASC 842 — Leases
ROU assets; lease liabilities; operating vs finance; short-term exemption; sale-leaseback
NumberASC 842
FrameworkUS GAAP (ASC)
IssuerFASB
NotesEffective 2019 public; 2022 private
OfficialOfficial Page
Related Accounting Types
- Financial Accounting(Primary)
- Real Estate Accounting(Primary)
- Airlines and Transportation Accounting(Primary)
External Links
- IFRS 16 — Wikipedia