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Tags archive: Lease

Home /Tag: Lease
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…

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…

Featured

ICYMI | An Analysis of the New Sale and Leaseback Guidance

By  Josef Rashty, CPA

March 2019 0

In February 2016, FASB issued Accounting Standards Update (ASU) 2016-02, Leases (Topic 842). Topic 842 will supersede the existing lease guidance (Topic 840), which has been in…

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,…

Variable Lease Payments Analysis

Variable Lease Payments: Implications under the New Lease Standard

By  John Briggs, PhD, CPA, CMA, Joseph Beams, PhD, CPA, Charles P. Baril, PhD, CPA and Luis Betancourt, PhD, CPA

February 2017 0

After years of anticipation, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have issued their final standards on lease accounting.…

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  • Toward Resolving IRS Staffing Shortages January 2023












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