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Take for example a municipality that leases a building from an unrelated third-party (lessee accounting) and then subleases a portion of that building to another party (lessor accounting). If you are also a lessor, you have more to consider. Many GASB lessors are also GASB lessees for the same property.
The standard was issued in 2016 and became effective for public companies in 2019. The standard was issued by the International Accounting Standards Board (IASB) in 2016 and became effective for annual periods beginning on or after January 1, 2019.
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