Author Bio

Phil Tirino

CPA of PAMS-DCF, Inc.

Phil Tirino is a CPA licensed in New York and Florida. His background includes public accounting, corporate controllership and lease finance. He served on the NYS Society of CPA's Financial Accounting Standards Committee and its Finance and Leasing Companies Committee. He was listed in Marquis Who's Who in the East, and Marquis Who's Who of Emerging Leaders in America. He lectured for the NYS Society of CPAs, the Foundation for Accounting Education, the World Trade Center and the American Association of Equipment Lessors. Some of his published articles include "The Anatomy of a Tax Shelter" and "Accounting For Leases". He has recently published a book and software system entitled PAMS-DCF.


Posts by Phil Tirino

Software Concepts for Reporting Lease Accounting Standards Codification 842

This article discusses reporting concepts and solutions for systems specifically designed to meet the reporting requirements of both the lessor and lessee under ASC 842. The new standards require adoption for periods ending after December 15, 2018 for public companies... read more

It’s All About Lessee-Side Balance Sheet Reporting

The long anticipated FASB lease accounting standard (ASC 842) was released on February 25, 2016. The rules do not require implementation until years beginning on or after December 15, 2018 for public companies and December 15, 2019 for all non-publicly... read more

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