Leases

Private Companies: Practical Expedients under ASC 842

In order to simplify lease accounting requirements for private companies, ASC 842 offers various practical expedients. In this post, we discuss three of the practical expedients available.

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Clarification of Lessee Discount Rates under ASC 842

This post explores whether lessees should use the rate implicit in the lease or their incremental borrowing rate when applying the requirements of ASC 842.

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Determining the Lease Term Under ASC 842

Learn more about one of the key concepts of lease accounting under ASC 842; the lease term. In this post, we discuss how the lease term is determined.

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Determining the Lease Term Under IFRS 16

Learn more about one of the key concepts of lease accounting under IFRS 16; the lease term. In this post, we discuss how the lease term is determined.

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Accounting for Land Easements under ASC 842

This post explores ASU 2018-01, which provides clarification for the accounting for land easements under the new lease accounting standard, ASC 842.

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Accounting for Leases under IFRS 16: An Overview

Looking for IFRS lease accounting training? Our two-part IFRS 16 eLearning collection covers exactly what you need to know!

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Accounting for Impairment of Lease Receivables under IFRS 9

Impairment of finance lease receivables fall within the scope of IFRS 9. Let’s take a closer look at the accounting guidance.

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An Overview of ASC 842 Leases

This post provides an overview of ASC 842, including what you can learn through our 4-part ASC 842 eLearning course collection.

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Accounting for Sale and Leaseback Transactions under ASC 842

Before recording a gain on sale on sale and leaseback transactions, check out these 5 “red flags” that might cause a failed sale.

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Q&A from ASC 842: An Introduction to Lessee Accounting Webinar

Check out this Q&A recap from our webinar on Lessee Accounting under ASC 842.

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