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Commercial Leases › Financial Accounting Standards Board

Bennett Jones LLP

Are You Ready? IFRS 16 and Your Contractual Arrangements

Bennett Jones LLP on

IFRS 16 Leases becomes effective for annual reporting periods beginning on, or after, January 1, 2019. Consequently, entities with a December 31 year end, who did not adopt the new standards early, will report financial...more

Opportune LLP

Tax Considerations for Energy Companies When Implementing New Lease Standards Under ASC 842

Opportune LLP on

On February 25, 2016, FASB issued its new lease accounting standard update (ASU) No. 2016-02, Leases, which codified ASC Topic 842 (Topic 842). Topic 842 is effective for calendar year-end public companies on January 1, 2019....more

Manatt, Phelps & Phillips, LLP

Own or Lease? New Accounting Rules Necessitate Review

Manatt, Phelps & Phillips, LLP on

The divestiture of property owned by non-real estate companies has long been a trend in the U.S. Though there are many advantages to owning—and thereby controlling—your own real estate, non-real estate businesses, especially...more

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