financialcomputer.blogspot.com
Lease Accounting blog: June 2014
http://financialcomputer.blogspot.com/2014_06_01_archive.html
A review of what's happening in lease accounting, particularly focused on US GAAP and lessee leasing, but also looking around the world and at the lessor side of the transaction, and looking at how to handle lease accounting needs with EZ13(TM). Monday, June 9, 2014. The FASB/IASB joint meeting on May 20-22, 2014, reached the following additional decisions for the new lease accounting standard, reviewing the Revised Exposure Draft (RED) and redeliberating on user reactions:. It's also worth noting that t...
financialcomputer.blogspot.com
Lease Accounting blog: August 2014
http://financialcomputer.blogspot.com/2014_08_01_archive.html
A review of what's happening in lease accounting, particularly focused on US GAAP and lessee leasing, but also looking around the world and at the lessor side of the transaction, and looking at how to handle lease accounting needs with EZ13(TM). Friday, August 8, 2014. July meeting update, project update. With more discussion detail provided by Deloitte's IASPlus. The IASB concluded that a "substantive repurchase option" precludes sale recognition while the FASB will explore further the effect of repurch...
financialcomputer.blogspot.com
Lease Accounting blog: Standard release schedule update
http://financialcomputer.blogspot.com/2015/01/standard-release-schedule-update.html
A review of what's happening in lease accounting, particularly focused on US GAAP and lessee leasing, but also looking around the world and at the lessor side of the transaction, and looking at how to handle lease accounting needs with EZ13(TM). Friday, January 9, 2015. Standard release schedule update. The IASB has updated their project schedule. With a target date for release of the new lease accounting standard: sometime in the second half of 2015. (The FASB's Current Technical Plan.
financialcomputer.blogspot.com
Lease Accounting blog: May 2013
http://financialcomputer.blogspot.com/2013_05_01_archive.html
A review of what's happening in lease accounting, particularly focused on US GAAP and lessee leasing, but also looking around the world and at the lessor side of the transaction, and looking at how to handle lease accounting needs with EZ13(TM). Thursday, May 16, 2013. Revised Exposure Draft released. At long last, the Revised Exposure Draft (RED) for the proposed new lease accounting standard has been released by the IASB and FASB. A press release is available here. Another item that immediately jumps o...
financialcomputer.blogspot.com
Lease Accounting blog: IASB: It's a wrap
http://financialcomputer.blogspot.com/2015/03/iasb-its-wrap.html
A review of what's happening in lease accounting, particularly focused on US GAAP and lessee leasing, but also looking around the world and at the lessor side of the transaction, and looking at how to handle lease accounting needs with EZ13(TM). Wednesday, March 18, 2015. IASB: It's a wrap. One IASB member stated an intention to dissent from the new standard. Presumably the others are on board. The IASB has released a summary document, Leases: Practical implications of the new Leases Standard,. FASB Leas...
financialcomputer.blogspot.com
Lease Accounting blog: Status of redeliberations: lessors
http://financialcomputer.blogspot.com/2014/05/status-of-redeliberations-lessors.html
A review of what's happening in lease accounting, particularly focused on US GAAP and lessee leasing, but also looking around the world and at the lessor side of the transaction, and looking at how to handle lease accounting needs with EZ13(TM). Monday, May 19, 2014. Status of redeliberations: lessors. See prior post for information on lessees and the general redeliberation process). The RED called for recalculating variable lease payments (VLPs) based on an index or rate, and the lease as a whole, when ...
financialcomputer.blogspot.com
Lease Accounting blog: November 2014
http://financialcomputer.blogspot.com/2014_11_01_archive.html
A review of what's happening in lease accounting, particularly focused on US GAAP and lessee leasing, but also looking around the world and at the lessor side of the transaction, and looking at how to handle lease accounting needs with EZ13(TM). Tuesday, November 18, 2014. Misinformed congressmen in WSJ. In the Nov. 10, 2014, issue of the Wall Street Journal, congressmen Brad Sherman and Peter King attacked. All for an accounting change? Links to this post. Labels: FAS 13 revision. Vice President, Financ...
financialcomputer.blogspot.com
Lease Accounting blog: April 2013
http://financialcomputer.blogspot.com/2013_04_01_archive.html
A review of what's happening in lease accounting, particularly focused on US GAAP and lessee leasing, but also looking around the world and at the lessor side of the transaction, and looking at how to handle lease accounting needs with EZ13(TM). Thursday, April 25, 2013. Revised exposure draft coming in May. Joined the board right about that time, but he's the only one (other than Leslie Seidman. Whose second term expires this summer) going that far back. Links to this post. Subscribe to: Posts (Atom).
financialcomputer.blogspot.com
Lease Accounting blog: Misinformed congressmen in WSJ
http://financialcomputer.blogspot.com/2014/11/misinformed-congressmen-in-wsj.html
A review of what's happening in lease accounting, particularly focused on US GAAP and lessee leasing, but also looking around the world and at the lessor side of the transaction, and looking at how to handle lease accounting needs with EZ13(TM). Tuesday, November 18, 2014. Misinformed congressmen in WSJ. In the Nov. 10, 2014, issue of the Wall Street Journal, congressmen Brad Sherman and Peter King attacked. All for an accounting change? Labels: FAS 13 revision. March 4, 2015 at 1:25 AM. Vice President, ...
