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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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CPA Playbook for Talking to Clients About the New Lease Standard

Have you spoken with your clients about the new lease standard? How many clients have begun ...
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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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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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