Frederick Health Hospital and Palomar Health had weaker balance sheets and little cushion for added stress, says Fitch.

Under the new ASC 842 standards, companies must report both ... operating principal plus interest payments over the term of the lease. The related amortization calculations will mean more work ...

Heese, Jonas, Albert Shin, and Charles CY Wang. "Variable Leases under ASC 842: Evidence on Properties and Consequences." Review of Accounting Studies (forthcoming). (Review of Accounting Studies ...

Interoperability has come a long way, but information exchange between providers barely scratches the surface of what can be done and how data can be used more effectively, says 2025 Changemaker Award ...

The demand for lease accountants has increased with the adoption of new lease accounting standards, ASC 842 and IFRS 16, while the talent pool of accountants has decreased. The CGLA program is an ...

AI is transforming the way businesses manage their lease portfolios, bringing automation, accuracy and strategic insights to lease accounting and auditing.

Finance teams worldwide are grappling with the complex demands of new lease accounting standards. In the United States, ASC 842 requires companies to bring virtually all leases onto their balance ...