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multiple lease components

How Do I Know If My Lease Has Multiple Lease Components?

06/01/17

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

Separating Lease and Nonlease Components

05/24/17

Not all costs related to a lease are included in the leased asset and liability. For example, a ...
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new lease standard

What Qualifies as a Lease under the New Lease Standard?

04/12/17

Not all arrangements qualify as a lease under the new standard. Of course, sometimes it’s easy ...
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lease accounting guide

Top Lease Accounting Guides from Deloitte, PwC, KPMG

04/01/17

The new lease standard is coming and preparation is critical for a smooth implementation. This ...
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ASC 840 vs 842

Why Is There A New Lease Standard? ASC 840 vs 842

03/07/17

The new U.S. lease standard, ASC 842, is required for public companies starting their fiscal ...
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