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Resources for Understanding FASB and IASB Accounting Standards

 

Publication Description Link
FASB Topic 842 Official publication from FASB.

https://www.fasb.org/cs/ContentServer?c=FASBContent_C&cid=1176167901466&d=&pagename=FASB%2FFASBContent_C%2FNewsPage

IFRS 16 International Finance Reporting Standards. Covers legacy transition, full retrospective, modified retrospective

https://home.kpmg.com/xx/en/home/insights/2016/11/leases-transition-options-worked-example-new-standard-ifrs16-071116.html

Moss Adams Guide on ASC 842 Covers FASB’s new guidelines and their effect on lease arrangements
  • https://www.mossadams.com/getmedia/bd25a65c-6ac3-4c16-a196-d99d2bb01132/moss-adams_lease-accounting-guide
  • PWC Guide on lessor accounting Covers sale and leaseback and lessor accounting https://www.pwc.com/us/en/cfodirect/publications/in-the-loop/fasb-leasing-revenue-guidance-lessor.html
    PWC Overview of IFRS 16 Overview of IFRS 16. https://www.pwc.com/gx/en/services/audit-assurance/assets/ifrs-16-new-leases.pdf
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