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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.
A-2