| 000 -LEADER |
|---|
| fixed length control field |
00880nam a22001457a 4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230420111210.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230420b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Tysiac, Ken |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Lease accounting laggards face serious risks |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 #3 - SUMMARY, ETC. |
|---|
| Summary, etc |
A reprint of the article "Lease accounting laggards face serious risks," by Ken Tysiac which appeared on August 3, 2017 is presented. Topics include the challenges facing small and big companies for implementing the new lease accounting standard issued by the Financial Accounting Standards Board (FASB), the transparency in financial reports under the FASB Accounting Standards Update No. 2016-02, Leases (Topic 842), and the things to consider when implementing the new standards. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Main entry heading |
Jan2018, Vol. 225 Issue 1, pages 18 - 21 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |