The FASB is issuing this Update to increase transparency and comparability
among organizations by recognizing lease assets and lease liabilities on the
balance sheet and disclosing key information about leasing arrangements. To
meet that objective, the FASB is amending the FASB Accounting Standards
Codification® and creating Topic 842, Leases. This Update, along with IFRS 16,
Leases, are the results of the FASB’s and the International Accounting Standards
Board’s (IASB’s) efforts to meet that objective and improve financial reporting.


Deja un comentario