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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Separating Lease and Nonlease Components

Not all costs related to a lease are included in the leased asset and liability. For example, a ...
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What Qualifies as a Lease under the New Lease Standard?

Not all arrangements qualify as a lease under the new standard. Of course, sometimes it’s easy ...
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Why Is There A New Lease Standard?

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