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Embark’s Insight on ASC 842 and Operating vs. Capital Leases

Randall Wright . January 15, 2019

Can you remember a time when a topic as specific as capital leases versus operating leases garnered so much attention? Probably not. In fact, it’s been a fair amount of time since the accounting spotlight shined so brightly on leases, despite...

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Tagged: ASC 842, Leases

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ASC 842 Lease Classification Template For Lessees

Clancy Fossum . November 15, 2018

Just in case you were starting to wonder if Embark was, well, all bark but no bite, we’ve decided to provide you, our financial compadres, some roll-up-your-sleeves handy work if you happen to have some questions regarding ASC 842.

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Tagged: ASC 842

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FASB Change to Ease Transition for New Lease Standard

Sarah Jolly . October 30, 2018

So it would appear that even the FASB recognizes that change can be a bit uncomfortable at times. Despite our best efforts to take you by the hand and lead you across the new lease standards to the accounting promised land, the FASB steals a bit...

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Tagged: ASC 842

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A Lessor’s Quick Guide to the New Lease Standard ASC 842

Clancy Fossum . August 02, 2018

With the possible exception of troglodytes and nomadic tribes roaming the frozen tundra of Tunguska, most people – or at least those of the accounting ilk – are somewhat familiar with the significant changes to leasing standards being brought...

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Tagged: Leases, ASC 842

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A Lessee’s Quick Guide to the New Lease Standard ASC 842

Clancy Fossum . March 29, 2018

Contrary to popular belief, ASC 842 is not the coordinates for a top secret military installation in the Sonoran Desert, nor is it a new highway being built on the outskirts of town. While it doesn't get the attention of its more notable brethren...

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Tagged: Leases, ASC 842, Lease Accounting

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