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Items tagged with "Leasing"

Why are Leases Important for Investors?

In January 2019 the US’s Financial Accounting Standards Board’s (FASB) new standard on leases, ASC 842, came into effect, requiring companies to report leasing costs on their balance sheet. But why is lease accounting important for investors and analysis? In a helpful article on Value Walk last week Christine Tan outlined the significance of the […]

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IFRS Update: New Standard on Leasing

IFRS 16 Leases, the new standard on leases, became mandatory on 1 January 2019, requiring companies to bring most leases on-balance sheet.  Under the new standard companies will recognise new assets and liabilities, bringing more transparency, and for many, substantially increasing the size of the company’s assets and liabilities. The change will impact a large […]

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Case Study In The Changing Use of Structured Data: Lease Accounting

This is the seventh in a series of guest posts from Mohini Singh, ACA, Director, Financial Reporting Standards, CFA Institute. In my latest paper, Data & Technology: How Information Is Consumed In The New Age, we take a deep dive into how structured data is being consumed and refute the claim by some that structured […]

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