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Ideas & Insights


Financial Reporting Insights

Leases: FASB issues new guidance

FASB issued ASU 2016-02, Leases (Topic 842), which makes significant changes to lessee accounting and limited changes to lessor accounting.

Financial Reporting Insights

New Lease Accounting Resource Center

Our new resource center provides the information about the new guidance in Accounting Standards Update 2016-02, Leases (Topic 842).

Insight Article

Leases: Bring on the balance sheet

A brief and basic explanation of the new ASC 842 leases guidance highlighting what you need to know and consider now.

  • Stuart, Richard
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White Paper

Leases: Overview of the new guidance

An overview of the new guidance, including the requirement for lessees to recognize assets and liabilities for all but short-term leases.

  • Stuart, Richard
  • |

Resource Center

Lease Accounting Resource Center

This resource center provides information about the FASB 842 lease accounting standard, guidance and implementation ideas.

Lease accounting consulting

Implementing ASC 842 involves significant judgments and requires detailed evaluation, documentation and disclosures.