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FASB Considers Simplifying the Accounting for Partial Lease Terminations

by Mind the GAAP | Oct 16, 2020 | Leases

Thompson Reuters and Checkpoint recently published an article on the current accounting requirements for partial lease terminations.  Scott Ehrlich, President of Mind the GAAP, was interviewed for the article.

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A Strange Disclosure Quirk for Private Companies Adopting ASC 842

by Mind the GAAP | Jun 5, 2019 | Leases

Mind the GAAP and Wipfli recently wrote a short letter to the FASB highlighting a potential disclosure quirk affecting private companies adopting ASC 842, Leases, on a cumulative-effect basis.  The firms have asked the FASB to issue a narrow scope amendment to address the issue.

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Subsurface Rights – ASC 842 and IFRS 16 Convergence Gone Amuck

by Mind the GAAP | May 12, 2019 | Leases

Discussions at a recent IFRS Interpretations Committee highlight that international and U.S. practitioners may be interpreting new U.S. GAAP and IFRS leasing guidelines differently.

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The FASB’s New Guidelines and Their Effect on Leasing Arrangements (a Mind the GAAP/Moss Adams Publication)

by Mind the GAAP | May 31, 2016 | Leases

In this guide, we focus on how the new lease accounting rules in ASC 842 apply to lessees…

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Categories

  • Cloud Computing (1)
  • Business Combinations (2)
  • Earnings Per Share (1)
  • Credit Losses (1)
  • Financial Statement Presentation (3)
  • Leases (4)
  • Revenue Recognition (4)
  • Share-Based Payment Awards (1)
  • Other Topics (6)

Recent Posts

  • Mind the GAAP Issues Joint Comment Letter on the FASB’s Proposed Practical Expedient for Nonpublic Franchisors

    November 5, 2020
  • Mind the GAAP and Wipfli Comment on Proposed Changes to the Definitions of Assets and Revenue

    October 21, 2020
  • FASB Considers Simplifying the Accounting for Partial Lease Terminations

    October 16, 2020
  • Companies’ Goodwill Impairments Expected to Substantially Spike this Year

    March 31, 2020
  • Mind the GAAP issues joint comment letter on the FASB’s Debt/Equity Simplification Proposals

    October 7, 2019

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