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ResourceLease accounting impacts of the COVID-19 virus
This Hot Topic addresses impacts to companies’ lease accounting from the economic effects of the COVID-19 pandemic.
InsightLease modifications – definition and accounting
Understanding the guidance in IFRS 16 on accounting for lease modifications by both lessees and lessors.
InsightLease accounting: IFRS® Standards vs US GAAP
Top 10 differences between ASC Topic 842 and IFRS 16 for lessees.
Leases: Hot Topics
These focused Hot Topics are intended for those with an interest in the detailed application of ASC 842.
Leases: Executive summaries
To help you understand the impact of the new leases standard, ASC 842, read KPMG's overviews of the leases guidance.
ResourceHandbook: Leases
Latest edition: Our in-depth guide to ASC 842 – with Q&As, interpretive guidance and examples.
ResourceASC 842 for equipment lessees
Updated: An executive level overview of the new lease accounting standard for equipment lessees.
ResourceASC 842 for lessors
Updated: An executive overview of the lease accounting standard from a lessor’s perspective.
ResourceASC 842 for lessees
Updated: An executive level overview of the new lease accounting standard from a lessee’s perspective.
ResourceAccounting for coronavirus-related rent concessions
Latest edition: Applying ASC 842 to rent concessions arising from COVID-19 and other recent events.
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