Related party leases: Overview of interpretations under FASB ASC 842
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Related party leases: Overview of interpretations under FASB ASC 842

11 months ago ·

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Related party leases application issues in FASB ASC 842 also have been discussed at the September 2020 FASB Lease Roundtable and September 11, 2019, Private Company Council Meeting. To date, the FASB has not provided any additional authoritative guidance on these types of questions. Given that all private companies will need to adopt FASB ASC 842 for fiscal years beginning after December 15, 2021, private companies will need to make decisions regarding related party leases with the guidance that currently

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