Lease Accounting blog

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 EZLease (formerly EZ13).

Friday, April 28, 2017

Moving the blog

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I am moving this blog to the company web site, www.ezlease.net/blogs . When I started this blog, our web site couldn't run a blog, but ...

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Wednesday, July 13, 2016

Summary of IFRS 16 differences with ASC 842

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This is a bit later in posting than I had intended, but below is a review of the substantive differences between IFRS 16, the new lease...

Thursday, June 23, 2016

Pushback in Europe?

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In the United States, an accounting decision made by the FASB is essentially the end of the process. In Europe, it's not quite so simpl...

Friday, March 18, 2016

Implementation guidance, straight from the source

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Both the IASB and the FASB have announced webinars to assist preparers in implementing the new lease accounting standards. The IASB has ju...

Friday, March 11, 2016

Summary of ASC 842

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A nearly 10-year process is complete. The FASB and IASB announced in July 2006 that they would undertake a comprehensive review of lease acc...

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Thursday, February 25, 2016

Media coverage of new lease accounting standard

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Several articles have been released discussing the FASB's new lease accounting standard : New York Times: Post-Enron Accounting Rule R...

It's here!

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Today (Feb. 25) the Financial Accounting Standards Board (FASB) released ASU 2016-02, the final version of the new lease accounting standa...

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About Me

Kelvin Smith: Newtown, CT, United States; Vice President, Financial Computer Systems, Inc. Chief developer of EZLease Lease Accounting software (formerly EZ13).

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