In February 2016, the Financial Accounting Standards Board issued an update known as ASC 842 that, among other changes, brings most leases onto the balance sheet. Now, all of a company’s operating ...
A collective sigh of relief from the small-business community was practically audible last month when the Financial Accounting Standards Board voted to delay the adoption date of Accounting Standards ...
The new standard requiring all leases longer than 12 months to be recorded on balance sheets is now in effect for nonpublic companies with a fiscal year beginning after Dec. 15, 2021. Processing ...
The Financial Accounting Standards Board’s new lease-accounting standard, ASC 842, went into effect for public transportation and logistics companies last year. FASB recently proposed extending the ...
Heese, Jonas, Albert Shin, and Charles C.Y. Wang. "Variable Leases Under ASC 842: Evidence on Properties and Consequences." Review of Accounting Studies 30, no. 3 (September 2025): 2218–2263.
For decades, companies have leveraged a tactic called off-balance sheet (OBS) financing to borrow for major capital expenditures, including real estate and equipment, without having to account for ...
RESTON, Va.--(BUSINESS WIRE)--LeaseAccelerator, the pioneer in the Enterprise Lease Accounting software market, announced today the release of an analysis of SEC Comment Letters related to ASC 842 ...
When the calendar flipped from 2021 to 2022, your private company didn’t only enter yet another year. Instead, it entered when the latest Financial Accounting Standards Board (FASB) ASC 842 compliance ...
Are You Ready? Reporting Changes for Leased Equipment Will Hit Private Manufacturers’ Balance Sheets
A change is coming for private manufacturing companies: new accounting rules that will, on average, more than double the average liability balance. The new lease accounting rules codified under ASC ...
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