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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

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More resources on ASC 842 implementation

Hot Topics

These focused Hot Topics are intended for those with an interest in the detailed application of ASC 842.

Executive summaries

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

Leases
From the reference library
In-depth analysis, examples and insights to give you an advantage in understanding the requirements and implications of the new leases standard.
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Private entity reporting – 2023 and beyond

KPMG professionals discuss accounting standards for private entities – plus other developments in financial reporting.

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Important year-end lease reporting reminders

Key presentation and disclosure reminders for preparing financial statements under ASC 842.

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Real estate lessor guide

Includes new and updated interpretations for ASC 842, with new material for ASU 2023-01 on common control arrangements.

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Handbook: Leases

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

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Real estate revenue guide

Latest edition: Our Q&As on the FASB’s revenue and other income recognition standards in the real estate industry.

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FASB issues final ASU on common control leases

The final ASU changes ASC 842 for common control lease arrangements and related leasehold improvements.

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Hot Topic: Leases

ASC 842 transition complexities from recent economic conditions

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Lessee discount rates under ASC 842

Key considerations for public and private entity lessees when determining the discount rates for leases.

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ASC 842 for equipment lessees

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

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ASC 842 for lessees

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

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FASB finalizes lessor ASC 842 amendment

Lessors will classify leases with variable payments as operating if another classification would trigger a Day 1 loss.

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ASC 842 for lessors

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

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No additional ASC 842 deferral for private entities

FASB decides not to further defer the effective date of ASC 842 for private companies and private not-for-profits.

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FASB amends risk-free discount rate expedient

Private entity practical expedient electable by class of underlying asset; interplay with implicit rate clarified.

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Applying the lessee short-term lease exemption

Key considerations for lessees when determining whether to elect – and how to apply – the short-term lease exemption.

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Private entity lease adoption 2-part webcast

KPMG professionals discuss core lessee accounting requirements and transition accounting for private entities adopting ASC 842 in 2022

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