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Financial Reporting Insights

Leases: FASB issues new guidance

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

Insight Article

Leases: Bring on the balance sheet

A brief and basic explanation of the new 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 lease guidance, including the requirement for lessees to recognize assets and liabilities for all but short-term leases.

  • Stuart, Richard
  • |

Lease accounting consulting

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