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GASB 96 summary: don’t sweat over SBITAs
Governmental organizations need to comply with a lease accounting standard for SBITAs. Get the details....
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GASB 96 compliance checklist for government agencies
Following the Governmental Accounting Standards Board (GASB) regulations is essential in government accounting....
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Lessors vs lessees explained
Knowing the difference between lessors and lessees can significantly impact how you handle lease contracts,...
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What is the difference between GASB 87 and GASB 96?
GASB 87 and GASB 96 are big deals in governmental accounting. They’ve changed the game for how...
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The “must haves” of lease accounting
Lease accounting essentials fall into several key areas, including the people, processes and controls...
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5 Questions to ask your lease accounting software vendor
Choosing the right lease accounting software is a critical decision for organizations looking to streamline...
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What is lessor accounting?
Most organizations that take real estate spaces or equipment assets like IT, fleet, or medical devices...
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What is the risk-free rate to use for ASC 842?
One important aspect of lease accounting under ASC 842 is determining the appropriate discount rate to...
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What is an SBITA?
In the world of accounting and finance, acronyms and abbreviations are commonplace. One such term that...
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GASB 87 disclosures explained
The Governmental Accounting Standards Board (GASB) is responsible for establishing financial reporting...
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Right-of-use assets explained
Right-of-use (ROU) assets are a key feature when performing lease accounting for lessees. Before worrying...
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Incremental borrowing rate (IBR) explained
Overview of IBR: what it is, how to calculate it, the impact on lease accounting, and how to streamline...
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How to understand lease accounting journal entries (for lessees)
Recording journal entries for lease accounting is critical to accurately reflect the financial picture...
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Being lease accounting compliant in 2023
Entering 2023, it's important for organizations to ensure compliance with lease accounting standards...
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Understanding lease accounting standards by public industry, private industry, and region
Lease accounting requirements for finance/capital leases and operating leases vary from industry to industry...
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What is the difference between ASC 842 & ASC 840?
There are several key differences between the U.S. GAAP new accounting standards for leases (ASC 842)...
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What are the differences between ASC 842 & IFRS 16?
There are a few key differences between the ASC 842 and IFRS 16 lease accounting standards. Learn more...
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How to calculate right-of-use assets under ASC 842
In order to calculate right-of-use assets under the new ASC 842 accounting standard, lessees must first...
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Where to find leases: 15 places to find lease agreements
Every lease accounting compliance project needs a plan just like other major business changes. Get tips...
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