Topic 842 Related Content

Lease Accounting Rules Add to Bank Capital Woes: Topic 842 May Cause Credit Crunch in 2019

In his final Monitor article before retirement, Bill Bosco examines how banks will be affected by the Basel Committee’s decision on international capital rules. He predicts a negative effect on worldwide economic activity in 2019 as banks address their need to increase capital which, in turn, will likely diminish lending activities.... read more

Structuring Leases Under Topic 842: Two Vital Issues to Consider

Bill Bosco raises two Topic 842 issues to consider prior to implementation — the impact of financial measures and ratios and the new rules regarding sale-leaseback accounting. He discusses several challenging situations and offers potential solutions.... read more

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