A synthetic lease is a financing technique structured to be an operating lease for the lessee’s financial accounting purposes and a financing for U.S. federal tax purposes. Synthetic leases are most ...

With the first year of the new lease accounting standards implementation complete, organizations find themselves at a critical juncture — the commencement of "day two" accounting. While the initial ...

No leveraged lease accounting: The proposal would eliminate leveraged lease accounting. Lessors would use either operating lease accounting for straight-line leases or a finance-lease-like method ...

Lessees will be required to recognize assets and liabilities on the balance sheet for the rights and obligations created by all leases with terms of more than 12 months under a new financial reporting ...

A synthetic lease is a financing technique structured to be an operating lease for the lessee’s financial accounting purposes and a financing for U.S. federal tax purposes. Synthetic leases are most ...

Operating leases let businesses use assets like real estate or machinery without buying them. Leasing avoids large upfront purchases and the risk of asset devaluation. At lease end, assets must be ...

With the approval of new rules for lease accounting by the Financial Accounting Standards Board in 2016, lessees are considering how the new standard will affect them. Many of the lease accounting ...

On the heels of a transformative and challenging revenue recognition standard, FASB’s new lease accounting standard presents a potential tsunami of changes to the financial statements of public and ...

NORWALK, Conn.--(BUSINESS WIRE)--The Financial Accounting Standards Board (FASB) today issued an Accounting Standards Update (ASU) intended to improve financial reporting about leasing transactions.

In today's world, leases are a routine financing tool in operating a business. From copiers to drill presses to office space, leasing can provide access to assets that are critical to the needs of the ...