All Lease Accounting articles – Page 4
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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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Blog
FASB agrees to simplifications to ease into new lease rule
The lease accounting standard is about to get easier to adopt when it takes effect in 2019, but that doesn’t mean companies should slow their preparations.
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SEC comments on leasing expected this year-end
If history is any indicator, companies can expect the SEC to begin scrutinizing disclosures about the pending new lease accounting requirements at this year-end.
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New accounting rules mean new tools to achieve compliance
Massive new accounting requirements present a strong case for the deployment of new technologies to achieve compliance.
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SEC tasks audit committees to set tone for accounting changes
Audit committees take note: SEC is putting a lot of faith in you to set the tone for corporate adoption of major changes in accounting requirements.
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RGP and CoStar Group alliance tackles lease accounting standards
RGP, a global consulting and professional services firm, and CoStar Real Estate Manager, a lease management software provider, announced a strategic alliance to provide companies with an end-to-end solution to meet the looming deadlines for compliance with new lease accounting standards.
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ArticleFor 2017 close, expect auditors to queue up queries on 2018
In preparing for the year-end close, companies should brace for auditors’ questions about the riskiest reporting areas, especially accounting rules taking effect in 2018.
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FASB proposes little fixes to big rules on financial instruments, leases
FASB is proposing new clarifications to its previously issued standards on the recognition and measurement of financial instruments and on leases.
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FASB proposes tweaks to lease accounting rules
Just as new rules on revenue recognition required some tweaking as companies prepared to implement them, so apparently do the new rules on lease accounting.
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Half say revenue rule is immaterial, one-fifth still evaluating
A PwC analysis shows about half of Fortune 500 companies expect revenue recognition changes to be immaterial, but nearly 20 percent are still evaluating.
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Board members wary of CAM disclosures in audit reports
Half of public company board members say critical audit matters will not make audit reports more useful to investors, but instead will make their jobs more difficult.
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FASB plans new expedient for lease accounting
The Financial Accounting Standards Board is preparing to propose a modification to the pending lease accounting standard to amend the transition guidance.
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SEC may relieve certain entities from revenue, lease adoption dates
Big 4 firms say the SEC won’t object if certain “public business entities” adopt new revenue and leasing rules under private company effective dates.
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Newest poll gives more evidence of heartburn over leasing
Half way from publication to adoption of new lease accounting rules, C-suite executives are worried about whether implementation will get done on time.
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Auditors get notice to scrutinize SAB 74 disclosures
Auditors have been notified to be alert to whether corporate SAB 74 disclosures about pending new accounting standards are adequate.
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Doubt creeps in on ability to adopt lease rules on time
Another new poll says public companies are starting to freak out over how they’ll meet the 2019 effective date to adopt new lease accounting rules.
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New poll suggests slow uptake of new lease accounting rules
A new poll suggests nearly one-fourth of companies are not yet preparing to comply with new lease accounting standards that begin to take effect in 2019.
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Half of Fortune 500 still non-committal on new revenue rules
More than one-fourth of Fortune 500 filers still had not figured out how they will be affected by new revenue recognition rules as of April and May.
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FASB addresses lease accounting transition questions
Facing questions about how to transition to the new lease accounting requirements in 2019, FASB recently explained what it had in mind when it issued its guidance.
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Deloitte offers views on lease accounting questions
Deloitte says it’s hearing enough questions about how to apply the new lease accounting rules it decided to publish a question-and-answer paper to articulate its views.