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During Stage 2 of the Post-Implementation Review (PIR) process for ASC 842 Leases, four focuses are defined for the post-effective-date evaluation of costs and benefits.
During Stage 2 of the Post-Implementation Review (PIR) process for ASC 842 Leases, four focuses are defined for the post-effective-date evaluation of costs and benefits. These four focuses include, Preparer, Auditor and Regulator, Accounting Systems, and Investor.
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