Straight-Line Rent Calculation for Leases under US GAAP

Straight-Line Rent Calculation for Leases under US GAAP

Straight-line rent calculations for leases: ASC 842 Straight-line rent calculation example Steps to calculate straight-line expense annual rent escalation Summary Recent articles Straight-line recognition is one of the most commonly used accounting methods whereby the...
Lease Accounting: What Are the New Challenges for Lessees?

Lease Accounting: What Are the New Challenges for Lessees?

The impact of failing to comply Why the boards updated the standards – it’s all about transparency How ASC 842 and IFRS 16 will improve financial reporting: Regulation timeline Lessee accounting: What has changed? Lease accounting under the old standards, ASC 840 and...