Latest Articles
  • Adapting to Constant Change
  • CPAJ News Briefs: FASB, PCAOB, IASB
  • Critical Audit Matter Reporting
  • Reassessing the Erroneous Refund Penalty
  • Keynote Session
  • Ensuring Integrity
  • ICYMI | Enhancing Employee Resilience
  • ICYMI | Adding Age (A) to DEI Is a Good IDEA
  • CPAJ News Briefs: FASB, IASB, AICPA
  • ICYMI | Seven Ways to Decrease Stress at Work
  • Facebook
  • Twitter
  • Linkedin
  • Youtube
The CPA Journal - The Voice of the Profession The CPA Journal - The Voice of the Profession

  • Home
  • COVID-19
  • Current Issue
  • Categories
    • Feature Articles
    • Columns
    • News & Views
    • Publisher’s Column
    • Web Exclusive
    • Videos & Media
    • Diversity & Inclusion
    • Sustainability
    • Bitcoin & Blockchain
  • Archives
    • Past Issues
    • November/December 2022
    • Sept/October 2022
    • July/August 2022
    • May/June 2022
    • March/April 2022
    • January/February 2022
    • December 2021
    • October/November 2021
    • August/September 2021
    • June/July 2021
    • April/May 2021
    • Feb/Mar 2021
  • About Us
    • About The CPA Journal
    • Write For Us
      • Submission Guidelines
      • Editorial Calendar
      • The CPA Journal Editorial Team
    • Subscribe to the Print Edition
    • Subscribe to our Daily Newsletter
  • Advertise
    • Advertise With Us
    • Classifieds
    • Classifieds Media Kit

Tags archive: lease accounting

Home /Tag: lease accounting
Featured

The Implications of GASB Statement 87 on Lease Accounting

By  Izhar Haq, PhD, CPA and Keren H. Deal, PhD, CPA, CGMA

April 2020 0

Effective for fiscal years beginning January 1, 2020, a new approach for accounting and reporting leases will be required for state and local governments under…

Feature Articles

ICYMI | Practical Illustrations of the New Leasing Standard for Lessees

By  Robert L. Paretta, PhD, CPA

September 2018 0

A fter a nearly 10-year collaboration to develop a converged standard on leasing, on Jan. 13, 2016, the IASB issued IFRS 16, Leases, and on Feb. 25,…

Featured

Implementing the New Lease Accounting Standards

By  Norman Strauss, Marc Siegel, Mark LaMonte, Amie Thuener, Scott Taub and Prabhakar Kalavacherla

August 2018 0

Pictured, left to right: Prabhakar Kalavacherla, Mark LaMonte, Marc Siegel, Scott Taub, and Amie Thuener Photos by E. Lee White The panel began with Siegel…

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

Lease Accounting Standards Resources

By  Susan B. Anders, PhD, CPA/CGMA

March 2018 0

FASB's recent work schedule has included proposed improvements to income tax accounting related to the recent tax law changes, the 2018 GAAP financial reporting taxonomy,…

Featured

The Potential Impact of Lease Accounting on Equity Valuation

By  Matthew A. Stallings, PhD

November 2017 0

On February 25, 2016, FASB, in collaboration with the International Accounting Standards Board (IASB), released Accounting Standards Update (ASU) 2016-02, Leases (Topic 842), in order to…

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

ICYMI | A Refresher on Accounting for Leases

A Detailed Example under the Proposed Guidance

By  Jason C. Porter, PhD

September 2017 0

In Brief FASB’s long-debated exposure draft of a new standard on accounting for leases has raised the possibility that almost all leases will need to…

Featured

Implementing New Standards for Revenue Recognition, Leases, and Financial Statements

By  Marc Siegel, Norman Strauss, Prabhakar Kalavacherla, Mark LaMonte, Amie Thuener and Scott Taub

August 2017 0

The panel began with a discussion of the new standard for revenue recognition and the process for implementing it. Siegel highlighted some of the more…

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…

Featured

GASB Proposes Recognizing More Leased Assets and Liabilities

By  Mary Michel, PhD

April 2017 0

Accounting for leases has received considerable attention from standards setters in recent years. Under current FASB and GASB accounting rules, many leases are structured to…

Feature Articles

Accounting for Leases

The New Standard

By  Norman Strauss, Prabhakar Kalavacherla, Mark LaMonte, Marc Siegel and Amie Thuener

July 2016 0

The second panel of the 15th Annual Financial Reporting Conference covered FASB's new standard on accounting for leases. The standard, which is 500 pages long,…

Featured

A Refresher on Accounting for Leases

A Detailed Example under the Proposed Guidance

By  Jason C. Porter, PhD

January 2016 0

In Brief FASB’s long-debated exposure draft of a new standard on accounting for leases has raised the possibility that almost all leases will need to…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • Adapting to Constant Change March 2023
  • CPAJ News Briefs: FASB, PCAOB, IASB March 2023
  • Critical Audit Matter Reporting March 2023
  • Reassessing the Erroneous Refund Penalty March 2023
  • Keynote Session March 2023












About The CPA Journal

The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe. Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in today’s business environment.

Contact Us

The CPA Journal
14 Wall St. 19th Floor
New York, NY 10005
CPAJ-Editors@nysscpa.org

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy

© 2022 The New York State Society of CPAs. All rights reserved.