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Tags archive: asc topic 842

Home /Tag: asc topic 842
Featured

ICYMI | Accounting for Operating Leases

Initial Observations

By  Stephen H. Fuller, PhD, Pranav Ghai and Ariel Markelevich, PhD, CMA

March 2022 0

This article examines the initial impact of the adoption of ASU 2016-02 (ASC Topic 842, Leases), which requires lessees to record assets and liabilities for…

Featured

Accounting for Operating Leases

Initial Observations

By  Stephen H. Fuller, PhD, Pranav Ghai and Ariel Markelevich, PhD, CMA

January 2022 0

This article examines the initial impact of the adoption of ASU 2016-02 (ASC Topic 842, Leases), which requires lessees to record assets and liabilities for…

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…

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