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Wondering how to apply CECL to lease-related receivables? Read more.
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.
There’s a new right-of-use asset on your balance sheet. Here are 5 things you need to know about assessing it for impairment.
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.