Lease Accounting Insights
Expert guidance on ASC 842, lease management, and industry best practices
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Guide to Deferred Rent Under ASC 842
This comprehensive guide addresses key questions including: What is deferred rent under ASC 842? and How is deferred rent calculated and recognized under ASC 842?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.
IBR Documentation Requirements for Audit
This comprehensive guide addresses key questions including: What IBR documentation is required for an ASC 842 audit? and How do auditors verify Incremental Borrowing Rate (IBR) calculations?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.
SOC 1 Reports for Lease Accounting Software: What to Look For
This comprehensive guide addresses key questions including: What should I look for in a SOC 1 report for lease accounting software? and How does a SOC 1 report mitigate risks in lease accounting?. Learn about compliance requirements, audit expectations, and best practices for controls under ASC 842.
Completeness Testing Procedures for Lease Populations
This comprehensive guide addresses key questions including: What are the key completeness testing procedures for lease populations? and How do auditors ensure the completeness of lease data under ASC 842?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.
Lease Lifecycle Governance: Sustaining ASC 842 Compliance
This comprehensive guide addresses key questions including: What is lease lifecycle governance in ASC 842 compliance? and How does lease lifecycle governance ensure ongoing ASC 842 compliance?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.
ASC 842 Disclosure Requirements: Complete Compliance Guide
This comprehensive guide addresses key questions including: What are the key ASC 842 disclosure requirements for lessees? and How do I ensure ASC 842 compliance for lease disclosures?. Learn about compliance requirements, audit expectations, and best practices for disclosures under ASC 842.
Lease Abstraction Accuracy: Data Quality Standards for ASC 842
This comprehensive guide addresses key questions including: Why is lease abstraction accuracy important for ASC 842 compliance? and What are the key data quality standards for ASC 842 lease abstraction?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.
ASC 842 Close Process: Complete Monthly Checklist
This comprehensive guide addresses key questions including: What is the monthly closing checklist for ASC 842 lease accounting? and How do I perform a monthly ASC 842 close process?. Learn about compliance requirements, audit expectations, and best practices for close under ASC 842.
ASC 842 Audit Adjustments: Common Corrections and Prevention
This comprehensive guide addresses key questions including: What are common ASC 842 audit adjustments? and How can companies prevent ASC 842 audit findings?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.
ASC 842 Modification Accounting: Complete Decision Framework
This comprehensive guide addresses key questions including: How to account for ASC 842 lease modifications? and What are the steps in the ASC 842 lease modification accounting decision framework?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.
2026 Lease Portfolio Outlook: Finance, Real Estate & ASC 842
This comprehensive guide addresses key questions including: What are the key trends shaping the lease portfolio outlook for 2026? and How does ASC 842 compliance impact the 2026 lease portfolio outlook for finance and real estate?. Learn about compliance requirements, audit expectations, and best practices for implementation under ASC 842.
Incremental Borrowing Rate Methodology: A Complete Framework
This comprehensive guide addresses key questions including: What is the Incremental Borrowing Rate (IBR) methodology in ASC 842? and How is the Incremental Borrowing Rate calculated under ASC 842?. Learn about compliance requirements, audit expectations, and best practices for compliance under ASC 842.
Material Weakness vs. Significant Deficiency in Lease Accounting
This comprehensive guide addresses key questions including: What is the difference between a material weakness and a significant deficiency in lease accounting? and When does a significant deficiency escalate to a material weakness?. Learn about compliance requirements, audit expectations, and best practices for controls under ASC 842.
Embedded Leases in Service Contracts: Identification Checklist
This comprehensive guide addresses key questions including: How do I identify embedded leases in service contracts? and What are the key indicators of an embedded lease?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.
ASC 842 Audit Readiness Checklist
This comprehensive guide addresses key questions including: What is an ASC 842 audit readiness checklist? and How can I prepare for an ASC 842 audit?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.
ASC 842 PBC List: Complete Documentation Guide
This comprehensive guide addresses key questions including: What documentation is required for an ASC 842 audit? and How do I prepare a PBC list for ASC 842 compliance?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.
ASC 842 Internal Control Framework: Comprehensive Guide
This comprehensive guide addresses key questions including: What is the ASC 842 internal control framework? and What are the key components of an ASC 842 internal control framework?. Learn about compliance requirements, audit expectations, and best practices for controls under ASC 842.
Lease Population Completeness
This comprehensive guide addresses key questions including: How do auditors verify lease population completeness under ASC 842? and What are the key steps in ensuring lease population completeness for ASC 842 compliance?. Learn about compliance requirements, audit expectations, and best practices for audit under ASC 842.