Lease accounting

The FASB’s lease accounting standard change, ASC 842, presents dramatic changes to the balance sheets of lessees. While not as dramatic, changes for lessor accounting include those to align with certain changes in the lessee model and the new revenue recognition standard.

Leases Podcasts

Where should I start?

31 January 2024

About the Leases guide & Full guide PDF

We've updated our leases guide for the new FASB guidance on common control leases. Check out what's new.

US Leases guide

Info

27 March 2023

Leases (Topic 842)—Common Control Arrangements

Since the issuance of ASU 2016-02, Leases (Topic 842), the Board has prioritized monitoring and assisting stakeholders

US FASB ASU 2023-01

Info

Where should I start?

31 January 2024

About the Leases guide & Full guide PDF

We've updated our leases guide for the new FASB guidance on common control leases. Check out what's new.

In summary...

More Less

US Leases guide

27 March 2023

Leases (Topic 842)—Common Control Arrangements

Since the issuance of ASU 2016-02, Leases (Topic 842), the Board has prioritized monitoring and assisting stakeholders

In summary...

More Less

US FASB ASU 2023-01

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Helpful links

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Insights from PwC

Leases: Brushing up on “day 2” accounting

Listen to our podcast on "day 2" lease accounting that discusses remeasurements, subleasing, and impairment.

US Podcast 09 April 2024 Click here

Helpful links

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