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David Ogletree

Senior Technical Accounting Advisor

Recent Posts

Transitioning to ASC 842, Where are all your company’s lease documents?

Tue, Jul 10, 2018 @ 02:33 AM / by David Ogletree posted in Leasing-Hot-Tips, leasing, ASC 842, IFRS16

The new lease accounting standard ASC 842 is effective for public companies beginning January 1st, 2019. The primary purpose of the standard was to address the fact that most operating leases are deemed off balance sheet financing arrangements and currently are only disclosed via a company’s financial footnotes in the “Commitments and Contingencies” footnote.

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