Implementation Challenges

Companies are facing a variety of challenges under the new lease accounting standards, ASC 842 and IFRS 16. Learn more about each of these technical accounting challenges and how to solve them..

Debt Covenants

Learn how the new standards may impact debt and loan covenants as well as future creditor relationships.

Incremental Borrowing Rate

Learn how to determine the incremental borrowing rate, or IBR, used to calculate lease liabilities under the new standards.

Lease Definition

Learn how leases will be defined differently under the new FASB and IASB lease accounting standards.

Lease and Non-Lease Components

Learn how to define and allocate lease and non-lease components under the new lease accounting standards.

Lessor Accounting

While most accounting changes affect lessees, lessors will also be impacted by some of the changes.

SAB 74

Read examples of what some companies have disclosed about their implementation projects for the new accounting standards.

Sale Leaseback and Build-to-Suit

Learn about the new requirements for sale leaseback and build-to-suit accounting under the new standards.

Tax Impact

Learn how federal and state taxes may be impacted the changes to your balance sheet caused by the new lease accounting standards.


Learn about options that may help ease the transition process to the new FASB and IASB accounting standards.

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