All Lease articles – Page 2
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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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Blog
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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Blog
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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Blog
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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Blog
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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Blog
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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Blog
FASB clarifies stock compensation, service agreement accounting
In a pair of updates to accounting standards, the FASB is looking to shore up differences in how companies account for stock compensation and service concession arrangements.
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Article
Early work on new lease rules reveals big effort ahead
Waiting in line behind revenue recognition, new requirements to bring leases on to corporate balance sheets are starting to win pockets of attention.
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Blog
SEC renews calls for revenue disclosures at year-end
Staff members at the SEC continue to beat the drum for disclosure about revenue recognition adoption, even where companies don’t have hard numbers. Tammy Whitehouse has more.
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Blog
IASB Sets 2019 Effective Date for Lease Accounting Standard
The International Accounting Standards Board says its updated lease accounting standard will take effect on Jan. 1, 2019, for companies following International Financial Reporting Standards. FASB is expected to issue its lease accounting standard by year’s end. The boards concur on how to define a lease and how leased assets ...
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