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Tags archive: standard

Home /Tag: standard
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…

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,…

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