The Ultimate Guide to Accounting Under the IFRS 16 Standard
IFRS 16 is a new standard for lease accounting issued by the International Financial Reporting Standards (IFRS) foundation along with its International…
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
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
Within any given lease portfolio, numerous contractual changes may occur depending on if your business is growing, downsizing or restrategizing…
The 5 Steps to Complete an Initial Lease Measurement
What is an Initial Lease Measurement? An initial lease measurement (or reassessment) is required at the lease commencement date if…
The Ultimate Guide to Navigating the Lease Accounting Lifecycle
Navigating the lease accounting lifecycle is a complex and ever-evolving process. Once an entity has determined a contract is or…