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PwC is pleased to offer updated accounting and financial reporting guide for Property, plant, equipment and other assets. Although many view the accounting for property, plant, and equipment to be relatively straightforward, there is limited technical guidance and there can be many areas that require judgment. Some areas, such as construction in process, capitalized software,…
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This EY FRD provides interpretive guidance on the accounting for real estate sales. Download from EY ACCOUNTING LINK Error happened.
EY FRD publication on accounting for leases under ASC 842 has been updated to reflect recent standard-setting activity and to clarify and enhance our interpretive guidance. Refer to Appendix E of the publication for a summary of the updates.
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EY FRD publication on the impairment or disposal of long-lived assets has been updated to enhance and clarify interpretative guidance under US GAAP. Download from EY Accounting Link Error happened.
An executive overview of the lease accounting standard from a lessor’s perspective. Key impacts: Lessor accounting is not fundamentally changed, but important differences from ASC 840 exist. Key aspects of the lessor accounting guidance have been aligned with the guidance in ASC 606 (revenue recognition). Your customers will now be required to recognize all leases,…
KPMG’s in-depth guide to ASC 842, with Q&As, interpretive guidance and examples. In this handbook, KPMG explains the new leases standard (ASC 842) in detail. We provide detailed Q&As, examples and observations, as well as comparisons to legacy US GAAP, updated for continuing developments in practice. Applicability All companies with leases in the scope of…