Looking for IFRS lease accounting training? Our two-part IFRS 16 eLearning collection covers exactly what you need to know!
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Impairment of finance lease receivables fall within the scope of IFRS 9. Let’s take a closer look at the accounting guidance.
This post provides an overview of ASC 842, including what you can learn through our 4-part ASC 842 eLearning course collection.
Before recording a gain on sale on sale and leaseback transactions, check out these 5 “red flags” that might cause a failed sale.
Check out this Q&A recap from our webinar on Lessee Accounting under ASC 842.
This post explores the accounting for low-value leases under both IFRS 16 and ASC 842.
This post explores the definition of and accounting for initial direct costs under ASC 842 for lease contracts.
When is a “lease” of capacity considered a lease under ASC 842? This post discusses the accounting for capacity leases under U.S. GAAP.
Rates, rates, and more rates. What discount rate should a lessor use under ASC 842? This post walks you through the guidance.
Identifying embedded leases is a significant challenge in implementing ASC 842 Leases. This post welcomes all into the light!
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