Photograph of skyscrapers with glass windows from the ground facing up to a blue sky

Tag: Lease Accounting

Office for lease

SEC Exercises Patience in Enforcing New Lease Accounting Standard

Office for lease

Parents have an instinctive sense of which household rules to enforce ruthlessly (“don’t lie” comes to mind), and which to be more lenient with (curfews, maybe). As it turns out, the same can be said of the Securities and Exchange Commissio...

Read More

EGCs Say Not So FASB on New Lease Standard

You’ve been worried about facemasks. You’ve been worried about antibody tests. You’ve been worried about whether your seventh grader’s brain is atrophying, and also why her school district is sending so very many emails. The last thing you...

Read More

FASB Gives Issuers a Break on Tough Lease-Accounting Questions

As the pandemic keeps brick-and-mortar businesses shuttered across the country, landlords are giving concessions to retailers, restaurants and offices that have been closed through no fault of their own. That’s welcome news for tenants. But...

Read More
Pandemic Raises Key Lease Accounting Issues

Pandemic Raises Key Lease Accounting Issues

Pandemic Raises Key Lease Accounting Issues

The changes to lease accounting that took effect in 2019 for large public companies culminated a protracted process that dramatically altered their financial reporting. Just a year later, the coronavirus is putting the new accounting standa...

Read More