BDO Comment Letter - Leases (Topic 842): Targeted Improvements (File Reference No. 2020-700)

BDO Comment Letter - Leases (Topic 842): Targeted Improvements (File Reference No. 2020-700)

BDO supports the proposed improvements for certain lessor lease classification tests, optional lease liability remeasurements for certain variable lease payments, and master lease modifications, but recommends additional enhancements in the final ASU.

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