Identifying Embedded Leases under ASC 842 and GASB 87

Identifying Embedded Leases under ASC 842 and GASB 87

What is an embedded lease? What organizations are typically impacted? How the new guidelines impact embedded leases What are the common misconceptions? How to identify embedded leases Where can you find embedded leases? Remember to properly bifurcate the lease While...
Right-of-Use Asset and Lease Liability under ASC 842

Right-of-Use Asset and Lease Liability under ASC 842

Lease liability and calculation Right-of-use asset and calculation ROU asset and operating leases ROU asset and finance leases Subsequent lease liability and journal entries Subsequent ROU asset and journal entries Impact on income, EBITDA, and debt Examples of...