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The FASB’s lease accounting standard change, ASU 2016-02, Leases (Topic 842), presents dramatic changes to the balance sheets of lessees. Among many of the changes, lessor accounting is updated to align with certain changes in the lessee model and the new revenue recognition standard.
Our comprehensive accounting and reporting guide on lease accounting explains the effective date and will help you with your company’s implementation.
Do you have questions on leasing adoption, implementation and accounting? Listen to our lease accounting podcast series for top answers and insights.
Need to get your head around leasing disclosures? Watch this video for disclosures from the Lessee’s point of view. Hear Marc Jerusalem discuss key disclosure considerations and more.