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Moss Adams Asc Form
ROU asset and lease liability for operating leases. Under ASC Topic 842 the asset is referred to as a right-of-use ROU asset. It represents the lessee s right to use an asset over the term of the lease. And recognize a cumulative effect adjustment to the opening balance of equity in that period. period presented being reported in accordance with ASC Topic 842. EITHER condition met finance lease If the classification of a particular lease is unclear lessees should return to the underlying...
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