United States

Updates to overview of lessor accounting for financial institutions


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We have updated our white paper, Financial institutions: Overview of lessor accounting under ASC 842, to reflect the issuance of Accounting Standards Update 2020-05, Revenue from Contracts with Customers (Topic 606) and Leases (Topic 842): Effective Dates for Certain Entities. We also clarified the discussion about the lessor’s accounting for lease and nonlease components. For additional information about the effective date of the leases guidance, as well as the effects of the lessor accounting guidance on financial institutions, refer to our white paper.

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