All ASC 842 articles – Page 2
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ArticleWeary from accounting change? Brace for more in 2019
Change has become the new normal in public company accounting offices, and 2019 promises to deliver even more of the same.
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Blog
FASB chair dismisses any delay of lease rules
Amid technology challenges and minor changes to the pending new lease accounting rules, FASB is standing firm on the Jan. 1 effective date.
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Blog
Lease accounting adoption taps corporate resources
The year-end push to adopt new lease accounting is taking more time and more money than companies expected, according to a new poll by EY.
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Article
Companies launch year-end push to new lease rules
The Q4 dash to new lease accounting is on, and it’s looking like some companies will not flip the switch to new systems by the Jan. 1 effective date.
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Article
Revenue compliance questioned heading toward year-end
Whatever public companies have disclosed about revenue recognition so far, regulatory reaction after two quarterly filings would suggest they should plan to say more.
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Blog
Lease tools emerge to aid in last-minute adoption work
With less than three months until new lease accounting rules take effect, new tools are emerging to help companies that are still working on implementation.
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Blog
Lease adoption work will spill into 2019, poll suggests
Plenty of companies adopting new lease accounting rules for a Jan. 1, 2019, effective date are likely to continue their implementation work even into the first quarter.
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Blog
FASB proposes lease rule simplification for lessors
FASB has taken another step to make the adoption of the huge new standard on lease accounting a little simpler—this time for lessors.
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ArticleCompanies shift gears in final push to adopt lease rules
The countdown to new lease accounting is causing some companies to shift gears, concerned they can’t make the deadline following their original adoption plans.
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Blog
Angst over lease accounting grows, new polls say
A pair of new poll results suggest anxiety is growing at public companies that have five months remaining until new lease accounting rules take effect.
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Blog
FASB approves huge simplification to lease rules
FASB has finalized an enormous simplification of the pending new lease accounting standard, permitting companies to forego historic presentations.
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ArticleAccounting change drives new ideas about how to do business
As new accounting rules begin to change key metrics in financial statements, companies are beginning to reconsider certain aspects of how they do business.
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ArticleIn adopting lease rules, companies ponder materiality
As companies consider limited timeline remaining to adopt lease accounting rules, materiality discussions are helping to prioritize the workload.
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Blog
System, identification issues complicate lease adoption
Companies are telling the SEC they are still having trouble getting IT systems in place that can put leases on corporate balance sheets as required in 2019.
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Article
As lease rules advance, companies need to alert investors
Lease accounting is the next big accounting change on deck, and companies should be prepared to give investors plenty of advance notice on what to expect.
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Blog
CAQ offers tips to audit committees on leasing
The Center for Audit Quality is offering some tips to audit committees on how to query senior management regarding readiness for new lease accounting standards.
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ArticleLease accounting relief will ease adoption—but only a little
With work winding down to get ready for the massive shift in how to recognize revenue, the next major accounting change exercise still awaits—lease accounting.
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