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Assignment
You work for a CPA firm that provides accounting and consulting services for a diverse group of clients. Most of these companies are involved in leasing activities as lessees. Write a one to two page memorandum to be sent to these clients explaining the coming changes in lease accounting for lessees. Be sure you discuss the following:
· FASB update that caused the change and effective date
· Main differences from current lease standard
· Types of leases
· Criteria for classification
· Financial statement effects
· Disclosures
Your memorandum will be evaluated based on responsiveness to requirements, coherent organization, conciseness, clarity, grammar, and quality of presentation.
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