All Lease Accounting articles – Page 3
-
Blog
SOX-related audit costs rise again in 2017, poll says
Half of the largest public companies saw SOX-related audit costs rise in 2017, driven by regulatory pressure, M&A activity, and new accounting rules.
-
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.
-
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.
-
Blog
FASB approves tweaks to lease accounting standard
The Financial Accounting Standards Board has finalized a number of improvements to its new guidance on lease accounting, which public companies are working to adopt in 2019.
-
Blog
SAB 74 disclosures still lag, PwC analysis shows
Investors are not getting much warning about assets and liabilities soon to hit corporate balance sheets as companies prepare to adopt new lease accounting rules.
-
Blog
Companies reflect pain points over accounting change
Virtually all public companies are feeling some pain over accounting change occurring in their organizations the past few years, according to a recent poll.
-
Blog
Newest poll shows lag in lease accounting adoption
With only six months to the effective date of a new lease accounting rule, more than half of companies have not started to prepare, according to a new survey.
-
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.
-
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.
-
Blog
Early disclosures point to material effect of lease rules
Of the 100 largest lessees in U.S. capital markets, 76 percent say new lease accounting rules will be material to the balance sheet; 20 percent are still assessing.
-
Article
Early adoption options could ease some accounting strife
Despite the enormity of accounting change occurring at public companies, some might spare themselves some grief by adopting certain rules before they are mandatory.
-
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.
-
Blog
FASB addresses feedback to lease, hedge proposals
FASB has reached some preliminary decisions about how it will revise rules on lease accounting and hedging to address implementation questions.
-
Article
Weary from accounting change, companies gear up for leases
With year-end reporting and revenue recognition implementation nearly complete, firms are preparing for their next accounting freak out—this time over leases.
-
Article
Early adopters of simpler hedge rules pause in uncertainty
Simpler hedge accounting regulations have accountants and FASB alike wondering if they need even further clarification.
-
Article
In M&A, SEC hints at relief over accounting rule differences
M&A deals could become a little more complicated this year as a result of changes in accounting standards and complexity around what needs to be reported.
-
Blog
New poll shows strains as companies prepare for lease rules
A survey on lease accounting shows some stress in the system as companies wrap up one huge accounting standard adoption and dig into the next one.
-
Blog
KPMG poll: Much work remains to be ready for lease rules
Companies still have a long way to go to be ready for new lease accounting rules that take effect in 2019, according to a recent KPMG poll.
-
Blog
FASB approves change to lease rule; more changes coming
FASB has finalized a change to the pending new lease accounting standard meant to make it easier for companies to transition to the new requirements.
-
Blog
FASB proposes lease accounting transition relief
FASB proposes a change to the new lease accounting standard taking effect in 2019 that promises to ease the implementation.