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What is 新租赁标准?
The new lease st和ard is intended to account for all lease obligations on financial statements, rather than excluding operating leases as has been the st和ard. This change ensures that a company’s financial situation is reflected as accurately as possible within the financial statements.
With the new st和ard, all leases must appear on the balance sheet as a Right of Use 和租赁 资产 和租赁 责任.
什么是租赁?
- 它必须是实物资产
- You must have the right to control or use the asset
- The asset must be explicitly or implicitly defined
包括
- 办公室的租金
- 电脑，复印机，服务器
- 车辆及设备
被排除在外
- 库存
- 在建资产
- 无形资产
- exploration / non-renewable resources
What is the impact of 新租赁标准?
There is a potentially significant impact to your organization’s balance sheet.
- 资产负债表: Adding lease liabilities can impact your compliance with debt covenants.
- 政策选举: The new lease st和ard requires companies to make policy decisions about how they will h和le leases. Early on, your organization needs to review 和 decide on the policies that are right for you.
- 过程和控制: The new lease st和ard requires these decisions to be documented 和 available for accounting, which introduces a need for new systems, 过程和控制.
我们如何提供帮助.
实施的步骤 新租赁标准 是复杂的. 我们是来帮忙的. This process will take time 和 老葡京手机app plans to begin the process by mid-2022.
老葡京手机app will help create the scope of your implementation process 和 execute:
- Policy elections for your lease portfolio
- Present value of future lease payments based on 1. rate implicit in the lease (if N/A then), 2. borrowing rate of organization (if N/A then), 3. 无风险利率
- Monthly journal entries based on complex calculations
- Create required footnote disclosure on the financial statements
老葡京手机app’s outsourced accounting 和 advisory group: Our goal is to make running the back end of your business look easy, so that you can focus on what matters most. Our experts in business strategy, 市场, 审计 和 tax will partner with you to set 和 exceed your organization’s goals.
请联系多米尼克·V. 贝利亚通过我们的在线 触点形式 了解更多信息.
委员,葡京会手机app下载 & 老葡京手机app(老葡京手机app) is a professional services firm delivering tax, accounting 和 business advisory expertise throughout the Mid-Atlantic region from offices in 马里兰州贝塞斯达 和 华盛顿特区
