https://www.cpajournal.com/2017/08/23/accounting-leases-new-standard-part-1/

Aug 23, 2017 ... In Brief The new lease accounting standard, released by FASB in early ... In this example, a lessee accounts for a simple operating lease for a ...

https://www.aicpa.org/content/dam/aicpa/interestareas/centerforplainenglishaccounting/resources/2018/lease-jes-rm.pdf

Apr 18, 2018 ... For private companies (i.e., those not meeting the FASB's definition ... Operating leases will result in straight-line expense (similar to ... leases to the new guidance , as well as accounting for new leases after the effective date.

https://leasequery.com/blog/new-lease-accounting-standards-comprehensive-example-how-to-transition/

Mar 27, 2018 ... Read our summary of the new lease accounting standards, FASB ASC 842 ... Assumptions: Assume that the lease is classified as an operating ...

https://www2.deloitte.com/content/dam/Deloitte/us/Documents/Real%20Estate/us-engineering-construction-fasb-lease-standard.pdf

understand the new lease accounting rules under ASC 842 because it ... What does the new definition look like under ASC 842? Definition of a ... Customer has the right to operate asset without supplier having the right to change operating.

https://www.newconstructs.com/the-impacts-of-operating-leases-moving-to-the-balance-sheet/

Apr 23, 2018 ... Figure 1: Historical Accounting for Capital vs Operating Leases ... This methodology is virtually identical to the new treatment required by FASB.

https://www.pwc.com/us/en/cfodirect/multimedia/videos/lessee-operating-leases.html

Aug 17, 2018 ... Watch our lessee operating lease video for how to calculate the initial lease liability and right of use asset, and subsequent accounting for an operating lease. ... The effective date of the new leases standard for public companies is .... In this example, the remaining lease payments at commencement are 4.4 ...

https://www.pwc.com/us/en/cfodirect/publications/accounting-guides/pwc-lease-accounting-guide-asc-842.html

Which arrangements are within the scope of the new leases guidance; How ... for lease liabilities; How lessee should account for finance and operating leases.

https://www.forbes.com/sites/greatspeculations/2018/05/01/impact-of-operating-leases-moving-to-balance-sheet/

May 1, 2018 ... Prior to this new accounting standard, GAAP required the assets and liabilities associated ... Capital Vs. Operating Lease Accounting Treatment.

https://www.mossadams.com/getmedia/7a085f60-1924-4076-ac91-bc2a2828056b/Lease_Accounting_Guide.pdf?ext=.pdf

Jan 1, 2019 ... two relatively simple examples of how a lessee applies ASC Topic 842. The first example looks at the accounting for a finance lease, the new ...

https://corporatefinanceinstitute.com/resources/knowledge/accounting/lease-accounting/

Lease accounting guide. Leases are contracts in which the property/asset owner allows another party to use the property/asset in exchange for money or other ...