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How many types of leases are there going to be under the new leasing standard?
The FAST lessee accounting model retains two types of leases, and is consistent with the lessee accounting model under existing GAAP. One type of lease (finance leases) will be accounted for in substantially the same manner as capital leases are accounted for under existing GAAP.
How do you write a rental description?
Start With the Best Feature. Differentiate yourself from the competition by telling potential tenants what makes your unit unique. ...
Choose 2 Descriptors for the Apartment. ...
Give the Basics. ...
Mention the Neighborhood. ...
Tell Them What's Nearby. ...
Give One Exciting Detail. ...
Give More Information.
What is the new lease standard?
WHAT ARE THE CORE PRINCIPLES OF THE NEW STANDARD? The new standard will require organizations that lease assets referred to as lessees to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases.
How do you write a rental property description?
Create a detailed rental property description.
Highlight any recent upgrades and desirable features.
Include at least 10 high-quality photos.
Clearly list rent, lease duration and required fees.
Mention parking and pet restrictions.
What is the new leasing standard?
WHAT ARE THE CORE PRINCIPLES OF THE NEW STANDARD? The new standard will require organizations that lease assets referred to as lessees to recognize on the balance sheet the assets and liabilities for the rights and obligations created by those leases.
Why are new leases standard?
The new leases standard will increase transparency and comparability among organizations that lease buildings, equipment, and other assets by recognizing the assets and liabilities that arise from lease transactions.
What is the new FAST on leasing?
The Financial Accounting Standards Board's (FAST's) new standard on accounting for leases is set to take effect January 1, 2019, for US public companies with calendar year ends, affecting entities across all industries that enter into lease arrangements or sign contracts containing leases to support their business ...
What is a lease ASC 842?
ASC 842 provides the requirements of financial accounting and reporting for lessees and lessors and comprises five Subtopics (Overall, Lessee, Lessor, Sale and Leaseback Transactions, and Leveraged Leases Arrangements). Below is an overview of each Subtopic.
What is lease accounting standard?
In February 2016, FAST issued new lease accounting requirements in Accounting Standards Update (ASU) No. ... Under its core principle, a lessee recognizes a right-of-use (YOU) asset and a lease liability on its balance sheet for most leases, including operating leases.
How do you write a property description?
Format your description.
Use creative words to highlight your home's best features.
Avoid words that are known to deter buyers.
Mention brands, upgrades and unique features.
Pay attention to length, grammar and accuracy.
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