Page 7 - pwc-lease-accounting-guide_Neat

Preface

□ Revenue from contracts with customers (RR)

□ Stock-based compensation (SC)

□ Transfers and servicing of financial assets (TS)

In addition, PwC’s Accounting and reporting manual (the ARM) provides information about various
accounting matters in US GAAP.

PwC guides may be obtained through CFOdirect (www.cfodirect.com), PwC’s comprehensive online
resource for financial executives, a subscription to Inform (www.pwcinform.com), PwC’s online
accounting and financial reporting reference tool, or by contacting a PwC representative.

Guidance date
This guide considers guidance as of August 31, 2018. Since then, certain sections have been updated to
reflect new guidance or interpretations. See Appendix D, Summary of significant changes, for more
information. Additional updates may be made to keep pace with significant developments. Users
should ensure they are using the most recent edition available on CFOdirect (www.cfodirect.com) or
Inform (www.pwcinform.com).
Other information

The appendices to this guide include guidance on professional literature, a listing of technical
references and abbreviations, definitions of key terms, and a summary of significant changes from the
previous edition.
* * * * *

This guide has been prepared to support you in applying the leases accounting guidance. It should be
used in combination with a thorough analysis of the relevant facts and circumstances, review of the
authoritative accounting literature, and appropriate professional and technical advice.

We hope you find the information and insights in this guide useful.

Paul Kepple
US Chief Accountant

iv