Leases

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Accounting guide , PwC US

The Leases guide is a comprehensive resource for lessees and lessors accounting for leases under ASC 842, Leases.

This guide was partially updated in November 2019.

Our Leases guide addresses the accounting for leases under US GAAP. The guide discusses the framework for accounting for leases from a lessee and lessor perspective and includes specific examples on a variety of topics, including:

  • Lease classification
  • Lease modification and remeasurement
  • Sale and leaseback transactions
  • Leveraged leases

Downloading the guide onto an iPad

iPad
  1. Click on the button below to open the document:
    Leases
  2. Once the PDF opens, click on the Action button, which appears as a square icon with an upwards pointing arrow.
  3. From within the action menu, select the “Copy to iBooks” option.
  4. The guide will then be saved to your iBooks app for future access.

Lease accounting podcast series

Do you have questions on leasing adoption, implementation and accounting? Listen to our lease accounting podcast series for top answers and insights.

PwC's leasing video series

Topics covered:

  • Transition 
  • Practical expedients
  • Determining the lease term
  • Identifying embedded leases
  • Accounting for variable lease payments
  • Discount rate for lease liabilities
  • How lessee should account for finance and operating leases

Watch our leasing videos

 

Contact us

John Bishop

John Bishop

Partner, National Professional Services Group, PwC US

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