For many firms managing leases in the U.K. and Ireland, FRS 102 has long been a relatively stable part of the reporting landscape. However, that changes with the revised Section 20 of the financial ...

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 ...

Technology concerns, the lease abstraction process, and the tug between centralized and decentralized lease accounting administration are some of the finance function considerations. More than a ...

More than a decade in the making, FASB’s new standard on accounting for leases takes effect for public companies on January 1, 2019 (and for non-public companies the following year). Designed to ...