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Real Estate Portfolio Management / Lease Administration / Lease Portfolio / Extension for Lease Accounting

Glossary Words for the Extension for Lease Accounting

In addition to reviewing the Concept topics for the Extension for Lease Accounting, you will want to understand these glossary words.

• amortization schedule
• ARCHIBUS Extension for Lease Accounting
• FASB ASC 842
• FASB/IASB Lease Type
• FASB/IASB Review Status
• FASB/IASB Workflow Status
• FASB ASC 842 Package of Practical Expedients
• finance lease
• initial direct cost
• initial lease liability
• lease classification
• IASB
• IASB IFRS 16
• IFRS 16 Retrospective Method
• Lease Classification Wizard
• operating lease
• ROU Asset Value
• right-of-use lease option
• transition lease