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White Paper

FASB issues revisions to consolidation guidance

ASU 2015-02 is intended to make targeted improvements to the consolidation guidance in response to concerns expressed about the current guidance.

  • Stuart, Richard
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Financial Reporting Insights

Leases: FASB issues new guidance

The FASB issued ASU 2016-02, Leases (Topic 842), which makes significant changes to lessee accounting and limited changes to lessor accounting.