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White Paper

Leases: Overview of ASC 842

An overview of ASC 842, including the requirement for lessees to recognize assets and liabilities for all but short-term leases.

  • Stuart, Richard
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White Paper

A guide to lessee accounting under ASC 842

Comprehensive discussion and examples on all facets of lessee accounting, including recognizing ROU assets and liabilities for most leases.

  • Stuart, Richard
  • |
















White Paper

Simplifying the test for goodwill impairment

Our white paper includes information about the simplified goodwill impairment test, which no longer requires Step 2 to be performed.

  • Dombrowski, Robert
  • |