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Leases: Executive summaries

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

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

July 31, 2020
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ASC 842 for equipment lessees

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

December 31, 2021
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ASC 842 for lessors

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

August 31, 2021

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