Executive insigh


Executive Insights

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Understanding and applying incremental lease borrowing rate analyses under ASC 842

Tue, Jul 17, 2018 @ 04:57 AM / by Julio Dalla Costa posted in Leasing, Leasing-Hot-Tips, SAPLeaseAdmin, ASC 842

In February 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02 ( “ASC 842”), Leases, which provides new guidelines that change the accounting for leasing arrangements.

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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, Leasing-Hot-Tips, IFRS16, ASC 842

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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