Dec 18, 2025 · Read a full guide on ASC 842, the new lease accounting standard, including a full example of an operating lease for lessees.

Lease accounting is important because it requires companies to record and fully report their lease obligations. This increased transparency helps stakeholders fully assess a company’s financial …

May 26, 2025 · Lease accounting is the process of recording and reporting lease transactions in an organization's financial statements in accordance with applicable accounting standards, …

Accounting for leases can be complex, especially when you have to manage new regulations. Read through our guide to see how you can account under ASC 842.

PwC is pleased to offer our updated Leases guide that discusses lessee and lessor accounting under ASC 842. The first four chapters provide an introduction and guidance on determining …

Dec 26, 2025 · Lease accounting ensures that all lease-related obligations, assets, and expenses are accurately recorded, improving transparency and financial position.

Topic 842 eliminates the legacy build-to-suit lease accounting guidance, and instead stipulates that a lessee is the accounting owner of an asset under construction when it controls that …

Aug 18, 2025 · Feel overwhelmed accounting for leases? Read on to learn how lease accounting works with comprehensive examples.

Nov 1, 2024 · In February 2016, the FASB issued ASU 2016-02, its long-awaited final standard on the accounting for leases, which was codified in ASC 842. On its effective date, ASC 842 …

Dec 8, 2025 · Lease accounting refers to the treatment of lease-related revenues and expenses for financial recordkeeping and reporting.