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Finance
Gartner Glossary
Accounting Standards Certification 842
Accounting Standards Certification 842 (ASC 842) is designed to improve the transparency and comparability of public, private and not-for-profit organizations that use lease financing. This U.S. Federal Accounting Standards Board rule requires organizations to disclose lease assets and obligations in their financial statements, whether or not the lease is classified as an operating or financing lease.
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