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Tags archive: lessor accounting

Home /Tag: lessor accounting
Featured

An Analysis of the New Sale and Leaseback Guidance

By  Josef Rashty, CPA

September 2018 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…

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

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…

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Our Latest Content

  • Get Ready for the Future of Auditing March 2023
  • CPAJ News Briefs: FASB, AIPCA March 2023
  • Detecting ‘Big Bath’ Accounting in the Wake of the COVID-19 Pandemic March 2023
  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023












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