Leases are usually classified as operating or capital. While the distinction is mostly irrelevant for small-ticket transactions such as leasing a car, it has important consequences in areas such as ...

Payments for leased corporate assets must be accounted for in financial statements, to accurately reflectthe company's financial obligations. There are two accounting methods, one for each type of ...

Learn how bargain purchase options let lessees buy leased assets below market value and why they're considered under capital lease accounting.

Many companies are not complying with the Financial Accounting Standards Board’s (FASB) new standard (ASU 2016-02) for reporting operating lease assets and liabilities on the balance sheet. This ...

The Financial Accounting Standards Board (FASB) introduced a new accounting standard (ASU 2016-02) that requires companies to recognize operating lease assets and liabilities on the balance sheet.

Roula Khalaf, Editor of the FT, selects her favourite stories in this weekly newsletter. Operating leases may not sound all that sexy, but they are a great way to get liabilities off balance sheet.

NEW YORK--(BUSINESS WIRE)--Fitch Ratings has published an updated report on its approach to evaluating the credit implications for an issuer's operating leases. In order to compare the financial ...

Accounting rules break leases into two classes. When you lease equipment or a building for a relatively short term, you have an operating lease, AccountingTools explains. If you lease long-term or in ...

Forbes contributors publish independent expert analyses and insights. #1 stock picker for 51 straight months on SumZero. AI is my edge. A new accounting rule added nearly $3 trillion to corporate ...

This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. Reported earnings don’t tell the whole story of a company’s profits. They are based on ...