Leases

KPMG's reporting, guidance and publications relevant to the FASB's new leases standard for lessees and lessors for all industries. KPMG specialists provide an in-depth look at ASC 842 implementation.

Latest Handbook

KPMG's most comprehensive guidance on the leases standard, ASC 842 - implementation for lessees and lessors.

Latest Handbook

KPMG's most comprehensive guidance on the leases standard, ASC 842 - implementation for lessees and lessors.

Executive Summaries

To help you understand the impact of the new leases standard, ASC 842, read KPMG's overviews of the leases guidance.

Hot Topics

Read about the latest hot button issues related to ASC 842 for lessees and lessors, including KPMG guidance.

From the reference library

View all

March 2019 Quarterly Outlook

KPMG’s quarterly update on accounting and financial reporting developments, including SEC matters and FASB activity.

More
Handbook: Leases

Latest edition: KPMG’s comprehensive guide to ASC 842, with Q&As, examples and observations to explain key concepts.

More
FASB approves targeted changes to lessor accounting

KPMG reports on targeted changes to lessor accounting and clarification of interim transition disclosures.

More
Q&A Leases: Real estate lessors

KPMG answers questions on applying ASC 842 for real estate lessors. Frequently asked questions on applying the new standard.

More
ASC 842 for lessees

An executive-level overview of the new lease accounting standard from a lessee’s perspective.

More
ASC 842 for lessors

An executive-level overview of the new lease accounting standard from a lessor’s perspective.

More

Upcoming CPE in-person

View all

Event

29th Annual Accounting & Financial Reporting Symposium

KPMG’s Annual Accounting and Financial Reporting Symposium is now open for registration.

More
Event

Modeling & Projecting Financial Statements

KPMG Executive Education helps you effectively weave business and financial forecasts into spreadsheet-based projections of financial statements.

More
Event

New Lease Accounting

KPMG Executive Education helps gain an understanding of the complexities of the new lease standard as well as how to apply it effectively in their own organizations.

More