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Tags archive: leases

Home /Tag: leases
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

ICYMI | The Challenge of Embedded Leases

Leases May Be Hiding in Supply and Service Contracts

By  Dennis J. Chambers, PhD, Catherine A. Finger, PhD and Jeff Horne

August 2020 0

As companies face the significant challenges in adopting Accounting Standards Codification (ASC) Topic 842, “Leases,” little has been written about the challenge posed by the…

Featured

The Challenge of Embedded Leases

Leases May Be Hiding in Supply and Service Contracts

By  Dennis J. Chambers, PhD, Catherine A. Finger, PhD and Jeff Horne

August 2019 0

As companies face the significant challenges in adopting Accounting Standards Codification (ASC) Topic 842, “Leases,” little has been written about the challenge posed by the…

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

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…

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…

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