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March 19, 2019

FINRA Offers Guidance on FOCUS Reporting of Operating Leases

FINRA provided guidance to members for reporting operating lease assets and liabilities on Financial and Operational Combined Uniform Single ("FOCUS") reports.

Primary Sources

  1. FINRA Regulatory Notice 19-08: FOCUS Reporting - Guidance on FOCUS Reporting for Operating Leases

Tags

Jurisdiction
US - Federal
Organization
FINRA / MSRB / SEC Exchanges / SIPC / Accountants
Sub-Author
FINRA

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