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Appendix D: Summary of significant changes
o ASU 2017-13, Amendments to SEC Paragraphs Pursuant to the Staff Announcement
at the July 20, 2017 EITF Meeting and Rescission of Prior SEC Staff Announcements
and Observer Comments (SEC Update)
o ASU 2018-01, Leases (Topic 842): Land Easement Practical Expedient for Transition
to Topic 842
o ASU 2018-10, Codification Improvements to Topic 842, Leases
o ASU 2018-11, Leases (Topic 842): Targeted Improvements
D-4
