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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 non-public ...
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How the New Lease Standard Affects CAM Accounting

The new lease standard, ASC 842, changes the treatment of common area maintenance (CAM) within a ...
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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 of ...
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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 identified ...
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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 to ...
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Top Lease Accounting Guides from Deloitte, PwC, KPMG

The new lease standard is coming and preparation is critical for a smooth implementation. This is ...
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Why Is There A New Lease Standard? ASC 840 vs 842

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