As leasing arrangements continue to become more diverse and entail complex cross-integration requirements for managing leases within bundled Digital Solutions Economy offerings, it is increasingly important for lessor companies to have a comprehensive understanding of the compliance issues both for lessor accounting under ASC 842 and revenue recognition under ASC 606.
This ebook offers a look at Lessor Accounting Considerations Under ASC 842.
- Lease classification
- Lease modifications
- Leveraged lease
- Sale leaseback transactions
- Transition requirements for lessors
- Disclosure requirements