Leases

Our 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

Our in-depth guide to ASC 842, with Q&As, interpretive guidance and examples.

 

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Hot Topics

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

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

Executive summaries

Understand the impact of the new leases standard, ASC 842, read KPMG's overviews of the leases guidance.

Understand the impact of the new leases standard, ASC 842, read KPMG's overviews of the leases guidance.


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KPMG handbooks

KPMG experts and professionals continually research, update and produce many publications.

KPMG experts and professionals continually research, update and produce many publications.

ARO

The KPMG accounting research website to access additional resources for your financial reporting needs.

The KPMG accounting research website to access additional resources for your financial reporting needs.

IFRS Institute

More in-depth analysis, examples and insights on International Financial Reporting Standards.

More in-depth analysis, examples and insights on International Financial Reporting Standards.