How to Calculate the Present Value of Lease Payments – Excel

How to Calculate the Present Value of Lease Payments – Excel

What is the Present Value of Lease Payments? Present value (also referred to as PV) of lease payments, is a…

Fundamental Lease Term Dates Explained including Lease Commencement

Fundamental Lease Term Dates Explained including Lease Commencement

Within a commercial lease document, there are fundamental term dates that impact accounting and real estate teams. For instance, did…

Equipment Leases: Advantages and Disadvantages

Equipment Leases: Advantages and Disadvantages

What is an Equipment Lease? It is a contractual agreement where the lessor, the owner of a piece of equipment,…

The Ultimate Guide to Accounting Under the IFRS 16 Standard

The Ultimate Guide to Accounting Under the IFRS 16 Standard

What is IFRS 16? IFRS 16 is the International Financial Reporting Standard affecting any organization with an international lease. In…

Lease Accounting for Foreign Exchange Rates

Lease Accounting for Foreign Exchange Rates

The foreign exchange rates of a country is one of the most important indicators of a country’s economic performance. It…

ASC 842 Lease Accounting Glossary

ASC 842 Lease Accounting Glossary

Occupier’s ASC 842 glossary is a comprehensive reference to the key concepts and terms related to the new ASC 842…

Subsequent Re-Measurement of Leases Under ASC 842 Guidelines

Subsequent Re-Measurement of Leases Under ASC 842 Guidelines

Within any given lease portfolio, numerous contractual changes may occur depending on if your business is growing, downsizing or restrategizing…