Latest Articles
  • ICYMI | Implementing CECL During the Pandemic
  • ICYMI | The State of the Profession
  • ICYMI | Exploring the Gender Gap
  • CPAJ News Briefs: FASB, GASB, PCAOB
  • Tax & Accounting Update
  • Forté Capital's Selected Statistics
  • ICYMI | Smoke and Mirrors
  • New International Accounting Ethics Standards
  • CPAJ News Briefs: FASB, PCAOB, GASB
  • Department of Labor Position on Cryptocurrency Investment in 401(k) Plans
  • 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
    • 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: 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…

Subscribe to The CPA Journal’s Free Newsletter

Our Latest Content

  • ICYMI | Implementing CECL During the Pandemic June 2022
  • ICYMI | The State of the Profession June 2022
  • ICYMI | Exploring the Gender Gap June 2022
  • CPAJ News Briefs: FASB, GASB, PCAOB June 2022
  • Tax & Accounting Update June 2022












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
[email protected]

Our Partners

Thomson Reuters Checkpoint
SmartBrief

Subscribe to The CPA Journal’s Free Newsletter

Privacy Policy

View the NYSSCPA privacy policy

© 2019 The New York State Society of CPAs. All rights reserved.