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insights from the embarker blog

Lease Classification with Multiple Lease Components

Clancy Fossum . February 28, 2019

Leases come in all shapes and sizes. Some are as plain vanilla as, well, vanilla. Others have many moving parts and lease assets, making them more complex and requiring additional attention and care to avoid angering the accounting gods. And as...

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Tagged: Leases, Lease Accounting

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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: Leases, 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, Lease Accounting, ASC 842

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New Lease Standard: Differences Between IFRS 16 and ASC 842

Blake Brunson . February 02, 2018

Growing pains aren't always painful but inevitably bring complications. After a sudden growth spurt in grade school, those nice corduroy pants that fit so perfectly just a month before can suddenly make it seem like you're looking for starfish in...

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Tagged: Leases, Lease Accounting

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