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Covenants Reconsidered In Preparation for New Lease Accounting Rules (ASC 842; IFRS 16)

A joint effort by the Financial Accounting Standards Board (“FASB”) and the International Financial Reporting Standards Foundation (“IFRS”) will fundamentally reset the accounting treatment of leases under both US-GAAP and...more

11/20/2018  /  FASB , Financial Services Industry , GAAP , IFRS
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