Recent articles
IFRS 16 Disclosure Requirements for Lessees with Examples
Learn the disclosure requirements for lessees under IFRS 16.
The Benefits of Early Adoption of ASC 842 and GASB 87
Learn the benefits of starting the adoption process for the new standards early.
The search for lease accounting’s ‘new normal’
ASC 842, the new lease accounting standard, represents the most significant change in decades to the way companies account for leases under U.S. GAAP. For the first time, companies are required to present most of their operating leases on the balance sheet, which has...
Right-of-Use Asset (ROU Asset) and Lease Liability for ASC 842, IFRS 16, and GASB 87 Explained
Learn how to calculate the lease liability and ROU asset under ASC 842 and IFRS 16.
How to Account for Leases under IFRS 16 for Small Businesses
How to account for leases under IFRS 16 for small businesses.
Lease Accounting Transition Advice from the Experts
Accounting experts give their best advice for transitioning to the new standards.