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Adopting the Federal Lease Accounting Standard
The new federal lease accounting standard (SFFAS 54) is bringing most leases onto lessee balance sheets.With the implementation deadline here, federal agencies should consider seeking out assistance in understanding and executing its implementation efforts:
Project management
Technical accounting, including embedded leases, discount rate estimations, etc.
Data collection
Understanding impact to processes, procedures, and internal controls
IT system selection
IT system implementation and interfaces
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