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Updates to overview of lessor accounting for financial institutions

We have updated our white paper, which provides an overview of lessor accounting under ASC 842 for financial institutions.

Financial Reporting Insights

ASUs defer various effective dates (including CECL & leases)

FASB votes to defer the effective dates of leases, CECL and hedging for certain entities and insurance for all entities.

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RSM US LLP is a limited liability partnership and the U.S. member firm of RSM International, a global network of independent audit, tax and consulting firms. The member firms of RSM International collaborate to provide services to global clients, but are separate and distinct legal entities that cannot obligate each other. Each member firm is responsible only for its own acts and omissions, and not those of any other party. Visit rsmus.com/aboutus for more information regarding RSM US LLP and RSM International.

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