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ASC 842 Transition Guide

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Oil and Gas Companies May Receive Relief from Lease Standard

Oil and Gas Companies May Receive Relief from Lease Standard

by CPA Journal | Aug 10, 2017 | Articles, Extractive Activities, IFRS Accounting, Industry Accounting, Oil and Gas, US GAAP Accounting

FASB Small Business Advisory Committee Seeks U.S. GAAP Exemptions

FASB Small Business Advisory Committee Seeks U.S. GAAP Exemptions

by CPA Journal | Jun 1, 2017 | Articles, Auditing, US GAAP Accounting

A Sea Change Is Coming – Transitioning to FASB’s New Lease Accounting Standard

A Sea Change Is Coming – Transitioning to FASB’s New Lease Accounting Standard

by Protiviti | May 30, 2017 | Articles, Lease Accounting

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Reminders for using the measurement alternative under ASC 321

Reminders for using the measurement alternative under ASC 321

by GAAP Dynamics | Jun 22, 2021 | Articles, ASC 321, Equity Securities, Impairment, Investment Accounting

Learn about the measurement alternative under ASC 321.

Lease Amendment Accounting Explained: Expansion of Leased Premises

Lease Amendment Accounting Explained: Expansion of Leased Premises

by LeaseQuery | Jun 19, 2021 | Amortization Schedules, Articles, ASC 840, ASC 842, Debt, Lease Accounting, Loans, US GAAP Accounting

How to account for a lease that expands the leased premises beyond the original terms.

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GASB Standards Effective Soon: Leases and Subscription-Based IT Arrangements

GASB Standards Effective Soon: Leases and Subscription-Based IT Arrangements

by Moss Adams | Jun 15, 2021 | Articles, GASB, GASB 87, GASB 96, Government Accounting, Intangible Assets, Internal-Use Software and IT Subscriptions, Lease Accounting

An overview of the new GASB standards, Statement 87 and Statement 96.

Interest Expense Calculation Explained with a Finance Lease Example and Journal Entries

Interest Expense Calculation Explained with a Finance Lease Example and Journal Entries

by LeaseQuery | Jun 12, 2021 | Amortization Schedules, Articles, ASC 840, ASC 842, Debt, GASB, GASB 87, Government Accounting, IFRS 16, IFRS Accounting, Interest, Lease Accounting, Loans

How to account for interest expense.

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Sale-Leaseback and Lease-Leaseback Accounting Transactions under GASB 87

Sale-Leaseback and Lease-Leaseback Accounting Transactions under GASB 87

by LeaseQuery | Jun 4, 2021 | Amortization Schedules, Articles, Debt, GASB, GASB 87, Government Accounting, Lease Accounting, Loans

This article explains sale-leaseback and lease-leaseback arrangements.

Guarantee Accounting and CECL Under ASC 460 and ASC 326

Guarantee Accounting and CECL Under ASC 460 and ASC 326

by GAAP Dynamics | Jun 1, 2021 | Articles, CECL, Investment Accounting

Learn how to account for a guarantee under ASC 460 and ASC 326.

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