U.S. GAAP & IFRS Training and Consultation
  • Home
  • About Us
  • Services
  • Clients
  • News & Insights
  • Contact Us
Select Page

FASB Proposes to Revise Lease Accounting Rules in Three Areas

by Mind the GAAP | Oct 21, 2020 | Leases

Thompson Reuters included thoughts from Scott Ehrlich, President of Mind the GAAP, in an article regarding a FASB proposal to amend ASC 842 (Leases) in three areas.  Subsequently, the FASB has decided to issue a formal Accounting Standards Update on only one of the three proposals.

Read more

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.

Read more

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.

Read More

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.

Read more

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…

Read more

Categories

  • Cloud Computing (1)
  • Business Combinations (4)
  • Earnings Per Share (1)
  • Credit Losses (1)
  • Financing Arrangements (3)
  • Financial Statement Presentation (4)
  • Leases (5)
  • Revenue Recognition (4)
  • Share-Based Payment Awards (1)
  • Other Topics (8)

Recent Posts

  • Mind the GAAP and Wipfli Issue Joint Comment Letter on Accounting for Government Assistance

    September 7, 2022
  • What is the Conceptual Framework and Why Should I Care?

    June 18, 2022
  • Unintended Financial Reporting Consequences from Russia’s Invasion of Ukraine

    April 12, 2022
  • Mind the GAAP and Wipfli Suggest FASB Areas of Focus

    October 10, 2021
  • Companies to Disclose Limited Details on Government Assistance

    June 30, 2021

Archives

  • September 2022
  • June 2022
  • April 2022
  • October 2021
  • June 2021
  • March 2021
  • December 2020
  • November 2020
  • October 2020
  • May 2020
  • March 2020
  • October 2019
  • September 2019
  • June 2019
  • May 2019
  • April 2019
  • October 2018
  • March 2018
  • May 2017
  • March 2017
  • May 2016
  • December 2015
  • November 2015
  • October 2015
  • May 2015
  • March 2015

Designed by Joint Digital | Copyright 2023 Mind the GAAP LLC | Privacy Policy | Terms of Use