Leases: Asset to be abandoned or subleased - KPMG

KPMG Financial Reporting View .....25 Acknowledgments.....26 . Leases: Asset to be abandoned or subleased 1 ... Lease term ‘Normal’ Topic 842 accounting Decision date to cease -use date Post cease-use date Lease commencement Decision date 1 Cease-use date 2 End of lease term Notes: 1. The ‘decision date’ is the date on which the lessee commits to the plan to either abandon the ROU ... ................
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