ASU 2018-10 — Codification Improvements to Topic 842, Leases

The amendments in this Update are of a similar nature to the items typically addressed in the Codification improvements project. However, the Board decided to issue a separate Update for the improvements related to Accounting Standards Update No. 2016-02, Leases (Topic 842), to increase stakeholders' awareness of the amendments and to expedite the improvements. The amendments in this Update affect narrow aspects of the guidance issued in Update 2016-02.

This Accounting Standards Update is the final version of Proposed Accounting Standards Update 2017-310—Technical Corrections and Improvements to Recently Issued Standards−Accounting Standards Update No. 2016-02, Leases (Topic 842), which has been deleted.

Issued: July 18, 2018