by Justin Shemaria | Feb 6, 2020
ASC 840 summary Balance sheet recognition for operating leases ASC 840 to ASC 842 transition date ASC 840 vs ASC 842 When is lease classification determined? Lease payments and executory costs Are the criteria for lease classification the same? Fair value adjustment...
by Justin Shemaria | Oct 24, 2019
There has been a lot of material in the marketplace about the new lease standards. Up until this point, the majority of this has been focused on the new FASB guidance, ASC 842. For individuals at organizations that have been following some of the ASC 842 requirements,...
