ASC 842: Debits and credits associated with new lease accounting
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ASC 842: Debits and credits associated with new lease accounting

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In 2016, the Financial Accounting Standards Board (FASB) issued its long-awaited revision to lease accounting, Accounting Standards Update (ASU) 2016-02, Leases (codified in FASB ASC 842, Leases). There are elements of the new standard that could impact almost all entities to some extent, although lessees will likely see the most significant changes. The standard is effective for public business entities, not-for-profit entities that have issued, or are a conduit bond obligor for, securities that are traded, listed, or quoted

Download the CPEA report: FASB ASC 842: CPEA Lease Standard Implementation Series Part V

File name: cpea-report-fasb-asc-842-cpea-lease-standard-implementation-series-part-v.pdf

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