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Proposed Accounting Standards Update
Issued: September 25, 2017,
Comments Due: October 25, 2017Leases (Topic 842)Land Easement Practical Expedient
for Transition to Topic 842The Board issued this
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What is leases topic 842?
Leases topic 842 is a new accounting standard that deals with how leases are recognized in financial statements.
Who is required to file leases topic 842?
Public companies, private companies, and non-profit organizations are required to file leases topic 842.
How to fill out leases topic 842?
Leases topic 842 requires companies to classify leases as either operating or finance leases and record them on the balance sheet.
What is the purpose of leases topic 842?
The purpose of leases topic 842 is to provide more transparency and accuracy in financial reporting by bringing leases on the balance sheet.
What information must be reported on leases topic 842?
Companies must report lease liabilities, lease assets, and lease expenses under leases topic 842.
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