Audits Under ASC 840: Assessing Risk and Controls

Audits Under ASC 840: Assessing Risk and Controls

1. Assessing Risks and Controls Process documentation Internal control design for ASC 842 Assessing Risks and Controls With the implementation of the new lease accounting standard, ASC 842, new financial statement and process risks emerge for private companies. As...
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...