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Appendix A: Professional literature



                       □  Practices that are widely recognized and prevalent either generally or in the industry

                       While other professional literature can be considered when the Codification does not cover a certain
                       type of transaction or event, we do not expect this to occur frequently in practice.

                       SEC guidance

                       The content contained in the SEC sections of the FASB’s Codification is provided for convenience and
                       relates only to SEC registrants. The SEC sections do not contain the entire population of SEC rules,
                       regulations, interpretative releases, and staff guidance. Also, there is typically a lag between when SEC
                       guidance is issued and when it is reflected in the SEC sections of the Codification. Therefore, reference
                       should be made to the actual documents published by the SEC and SEC staff when addressing matters
                       related to public reporting entities.
































































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