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...
2019年1月1日起,IFRS 16/ASC 842租赁新准则开始生效。同时,我国财政部已于2018年12月修订发布了《企业会计准则第21号—租赁》,要求在境内上市的企业以及其他执行企业会计准则的企业自2021年1月1日起实施新租赁准则。在生效之前,企业将需要收集大量有关其租赁的额外信息,并做出新的估算和计量,实现系统化的租赁管理...
The private company guide to effective internal controls Learn about the potential benefits that your company can derive from risk assessments and effective internal controls by exploring our three points of view. Read more Lease accounting (ASC 842) for private companies Explore the five lessons ...
For more information about transition issues related to the adoption of ASC 842, see Chapter 16 of Deloitte’s A Roadmap to Applying the New Leasing Standard. Readers with any other questions about ASC 842 should also consult this Roadmap, which serves as a co...
This Accounting Spotlight discusses certain key accounting and financial reporting matters related to ASC 842 that an entity needs to consider when going public. Specifically, this publication focuses on accounting implications associated with: Determining the appropriate date by which...
This Roadmap addresses the leasing guidance in ASU 2016-02 (codified in ASC 842). The body of this publication combines the requirements in ASC 842 with Deloitte’s interpretations and examples in a comprehensive, reader-friendly format. In addition, the Roadmap highlights (1) the requirements ...