# ASC 840-10-10: Leases — Overall — 10 Objectives

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/840/10/#10-objectives)

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## ASC 840-10-10: 10 Objectives

[Read section](https://asc.understandingaccounting.org/asc/840/10/#10-objectives)

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##### [840-10-10-1](https://asc.understandingaccounting.org/asc/840/10/#840-10-10-1)

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[Paragraph superseded by Accounting Standards Update No. 2016-02](https://asc.understandingaccounting.org/updates/asu-2016-02/)