Why Your Accounting for Tenant Improvement Allowances is Dead Wrong.
In this post I will explain the correct way to account for tenant improvement allowances and other lease incentives under…
Our Lease Accounting Experts Answer Your Lease Queries
How to Account for Lease Amendments that Expand the Leased Premises
In a prior post, we explained how to account for leases when the tenant MUST expand the premises under the…
Lease Accounting when Tenant Must Return the Asset to its Initial Condition.
Have you ever entered into an operating lease for a building, constructed leasehold improvements, and determined based on the provisions…
6 Lease Accounting Errors You’re Probably Making (And How to Fix Them) – Part 1
To err is human. To forgive is against company policy. Our last blog addressed how to Account for Lease Amendments…
FASB/IASB Lease Accounting “Divergence
FASB/IASB lease accounting “Divergence.” Far from converging, the FASB and IASB have decided to take different routes concerning lease accounting….
New Accounting Rules: Accounting for Subleases
The FASB and IASB decided that an intermediate lessor (that is, an entity that is both a lessee and a…
Using Excel to Calculate Present Value of Minimum Lease Payments When Payments Do not Change
This is an outdated post. To see a more recent post explaining how to use excel to calculate present value,…
Using Excel to Calculate Present Value of Minimum Lease Payments When Payment Amounts Change Each Period
This is an outdated post. To see a more recent post explaining how to use excel to calculate present value,…