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, and read KPMG overviews of the leases guidelines.

Understand the impact of the new leases standard, ASC 842, and read KPMG overviews of the leases guidelines.


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

Accounting Research Online

Access our accounting research website for additional resources for your financial reporting needs.

Access our accounting research website for additional resources for your financial reporting needs.

IFRS® Institute

Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.

Delivering KPMG guidance, publications and insights on the application of IFRS Accounting Standards in the United States.