Insight

Leases: Executive summaries

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

ASC 842 for lessees

Updated: An executive level overview of the new lease accounting standard from a lessee’s perspective.
ASC 842 for equipment lessees

Updated: An executive level overview of the new lease accounting standard for equipment lessees.
ASC 842 for lessors

Updated: An executive overview of the lease accounting standard from a lessor’s perspective.

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

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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.