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The New Lease Standard: Defining and Identifying Embedded Leases

One of the trickier aspects of the new lease standard is the concept of embedded leases. Like ...
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Meet Your Updated General Ledger Accounts Under the New Lease Standard

The new lease standard requires you to account for leases differently on your financial ...
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ASC 842: Transitioning Leases and Why Equity Likely Isn’t Affected

When the changes in an accounting standard impact assets or liabilities, we are accustomed to ...
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What We Want to See Happen With the New Lease Standard in 2019

Update: On April 8, 2020, FASB proposed to delay implementing the new lease standard for ...
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When the New Lease Standard Goes into Effect and Other Key Dates

Update: On April 8, 2020, FASB proposed to delay implementing the new lease standard for ...
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Ask the Expert: John Hepp Discusses the New Lease Standard

Important note: This is a judgment-based standard, which means there are few hard-and-fast rules ...
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FASB Amends the New Lease Standard

Update: On April 8, 2020, FASB proposed to delay implementing the new lease standard for ...
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How the New Lease Standard Affects Accounting for Common Area Maintenance (CAM)

The new lease standard, ASC 842, changes the treatment of common area maintenance (CAM) within a ...
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What Can CPA Firms Do Now To Help Clients With Policy Decisions in the New Lease Standard?

Policy elections that must be made under the new lease accounting standard are a critical part ...
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How Do I Know If My Lease Has Multiple Lease Components?

Lease accounting is applied at the lowest asset component. As a result, after you have ...
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