ASC842, also known as Topic 842, is the newFASBlease accountingstandard and dictates how organizations reporting under USGAAPshould record the financial impact of their leases. Among other changes, the new standard requires organizations to record the majority of their leases on the balance sheet. ...
FASB finalizes lessor ASC 842 amendment Download PDF Explore more Resource Handbook: Leases Latest edition: Our in-depth guide to ASC 842 – with Q&As, interpretive guidance and examples. Read more Leases Our reporting, guidance and publications relevant to the FASB's new leases standard for ...
Explore our guide to ASC 842 Lease Accounting. Learn the differences from ASC 840, and how ASC 842 impacts lease recognition, measurement, and reporting.
Most recently, in March 2023, the FASB issuedASU 2023-01, which amends certain provisions of ASC 842 that apply to arrangements between related parties under common control. ASU 2023-01 allows non-PBEs, as well as not-for-profit entities that are not conduit bond obligors, to make an a...
“Please be advised that additional planning and consulting related to assessing the implications of the Company’s adoption of the new revenue recognition standard pursuant to FASB ASC Topic 606, and the Company’s adoption of FASB ASC Topic 842,Leases ...
View PDFView articleView in ScopusGoogle Scholar Quinlan and Hall, 2010 A.R. Quinlan, I.M. Hall BEDTools: a flexible suite of utilities for comparing genomic features Bioinformatics, 26 (2010), pp. 841-842 CrossrefGoogle Scholar Raney et al., 2014 B.J. Raney, T.R. Dreszer, G.P. ...