Big changes are coming to how companies account for leasing activity. By 2019, the cost of operating leases will need to be moved from disclosure in the footnotes to disclosure on the balance sheet—with potentially big consequences for companies. Calcbench has taken a preliminary look at how large those new balance sheet disclosures might be (trillions, in total), and we will be doing much more in the future.
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SEC Filer Toolkit: FASB and XBRL US Resources
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