The GAAP Reporter Thomson Reuters

In this episode of The GAAP Reporter, host Jason Kalies discusses some targeted areas of lease accounting under Topic 842, Leases, with Pilar Garcia. They discuss lease reassessment, lease and nonlease components, and determining the incremental borrowing rate.

In this episode of The GAAP Reporter, host Jason Kalies continues the discussion with Pilar Garcia of the new lease accounting standard under Topic 842, Leases. They delve into pervasive concepts of the standard, such as the definition of a lease, the concept of lease term, the different costs and payments that are either included or excluded from lease payments, and applying judgment under the standard.

In this episode of The GAAP Reporter, host Pilar Garcia kicks off a three-part mini-series with Jason Kalies on the new lease accounting standard under Topic 842, Leases. They discuss presentation of leases under the new standard, as well as the transition requirements.

In this episode of The GAAP Reporter, host Jason Kalies talks with Kara Peterson about implementation considerations for the FASB’s current expected credit losses (CECL) model. They discuss the effective dates of the new standard, transition requirements for adopting CECL, preparing for implementation, and SAB 74 disclosures.

In this episode of The GAAP Reporter, host Kara Peterson continues the discussion with Jason Kalies on the FASB’s current expected credit losses (CECL) model. They talk about measuring credit losses under CECL on an ongoing basis each reporting period, a few unique elements that could affect management’s evaluation, and considerations for available-for-sale debt securities.

In this episode of The GAAP Reporter, host Kara Peterson continues the discussion with Jason Kalies on the FASB’s current expected credit losses (CECL) model. They discuss measuring credit losses under CECL, including key inputs and variables used in the model.