This post explores the accounting for low-value leases under both IFRS 16 and ASC 842.
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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!
This post discusses the accounting for common area maintenance charges (CAM) and property taxes under the new lease accounting standards.
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