Defining Lease Accounting: It’s More than Net Present Value

  What is lease accounting? Lease accounting is the method by which organizations account for their leasing contracts – whether lessors or lessees – on their balance sheets. The reporting standards for lease accounting are maintained by the Financial Accounting...

4 Takeaways on ASC 842 and IFRS 16 from the 17th Annual Financial Reporting Conference

  4 Takeaways on ASC 842 and IFRS 16 from the 17th Annual Financial Reporting Conference Earlier this year, we had the opportunity to attend the 17th Annual Financial Reporting Conference at Baruch College featuring panelists from FASB, KPMG, Google, Moody’s, and...

In Plain English: ASC 842 and IFRS 16 Practical Expedients

  As with any major new regulatory update, the boards published practical expedients after the initial release of the new lease accounting standards. Electing these expedients will save you time, but if you don’t interpret them properly, you’ll end up with errors in...

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In Plain English: ASC 842 and IFRS 16 Practical Expedients

  As with any major new regulatory update, the boards published practical expedients after the initial release of the new lease accounting standards. Electing these expedients will save you time, but if you don’t interpret them properly, you’ll end up with errors in...


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