Sublease Accounting under ASC 840 and ASC 842

Sublease Accounting under ASC 840 and ASC 842

1. Accounting for a sublease under ASC 840 2. A comprehensive example of sublease accounting under ASC 840 Straight-line amortization schedule for the head lease Accounting for an operating sublease under ASC 840 3. Accounting for a sublease under ASC 842 4. A...
How to Calculate the Implicit Interest Rate for GASB 87

How to Calculate the Implicit Interest Rate for GASB 87

1. What is the implicit rate under GASB 87? Implicit Rate: Understanding GASB 87 vs ASC 842 Example of Calculating the Rate Implicit in the Lease Validating the Rate Implicit in the Lease 2. Summary 3. Related articles Under GASB Statement No. 87 Leases, the majority...