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Heather Winiarski

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Featured

A Discussion of Practical Expedients in ASC Topic 842

The New Leasing Standard

By  Robert Singer, PhD, CPA, Heather Winiarski and Maryann Townsend, EdD

April 2020 0

The new lease accounting guidance in Accounting Standards Codification (ASC) Topic 842, “Leases,” is currently in effect for public business entities preparing financial statements for…

News & Views

ICYMI | Accounting for Leases Under the New Standard, Part 2

Lessor Accounting, Changes in Lease Terms, Practical Expedients, and Preparation Tips

By  Robert Singer, PhD, CPA, Alyssa Pfaff, Heather Winiarski and Mark Winiarski, CPA

August 2018 0

In contrast to the lessee model, the lessor model under FASB's new lease accounting standard has three different types of leases: operating, sales-type, and direct…

Featured

ICYMI | Accounting for Leases Under the New Standard, Part 1

By  Robert Singer, PhD, CPA, Alyssa Pfaff, Heather Winiarski and Mark Winiarski, CPA

August 2018 0

In Brief The new lease accounting standard, released by FASB in early 2016, represents one of the largest and most impactful reporting changes to accounting…

Featured

Accounting for Leases under the New Standard, Part 2

Lessor Accounting, Changes in Lease Terms, Practical Expedients, and Preparation Tips

By  Robert Singer, PhD, CPA, Alyssa Pfaff, Heather Winiarski and Mark Winiarski, CPA

September 2017 0

In contrast to the lessee model, the lessor model under FASB's new lease accounting standard has three different types of leases: operating, sales-type, and direct…

Featured

Accounting for Leases Under the New Standard, Part 1

Definition and Classification of Leases and Lessee Accounting

By  Robert Singer, PhD, CPA, Alyssa Pfaff, Heather Winiarski and Mark Winiarski, CPA

August 2017 0

In Brief The new lease accounting standard, released by FASB in early 2016, represents one of the largest and most impactful reporting changes to accounting…

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Our Latest Content

  • An Auditor’s Perspective on Smart Contracts and DAOs October 2023
  • Preventing Data Breaches by Learning from Competitors October 2023
  • What CPAs Need to Know About the SEC Climate-Related Risk Proposal October 2023
  • Digital Disruption, Governance, and Internal Audit’s Seat at the Table September 2023
  • CPAJ News Briefs: FASB, IASB September 2023












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