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The GAAP Reporter

Sep 6, 2019

In this episode of The GAAP Reporter, host Jason Kalies continues the discussion with Pilar Garcia of the new lease accounting standard under Topic 842, Leases. They delve into pervasive concepts of the standard, such as the definition of a lease, the concept of lease term, the different costs and payments that are either included or excluded from lease payments, and applying judgment under the standard.