Wiley GAAP: Financial Statement Disclosure Manual

56ASC 842 LEASES

1. Authoritative Literature
   1. Technical Alerts
      1. ASU 2019-10 and ASU 2020-05—Deferrals in the Effective Dates
   2. ASU 2016-02—Putting It on the Balance Sheet
      1. Guidance
      2. Lessees
      3. Lessors
      4. Effective Dates
      5. Transition
      6. Practical Expedients
      7. ASU 2018-01
      8. ASU 2018-10
      9. ASU 2018-11
      10. ASU 2018-20
      11. ASU 2019-01
   3. Subtopics—ASU 842
   4. Scope—ASU 842
      1. Determining Whether a Lease Is Present in the Contract
      2. Identifying the Separate Lease Components
   5. Lease Classification
      1. Reassessment
      2. Modifications
      3. Subsequent Measurement
      4. Sale-Leaseback Accounting
      5. Build-to-Suit Lease Guidance
2. Practice Alert
3. Presentation and Disclosure Requirements
   1. Presentation—Using the Display Approach
   2. Disclosures
4. Presentation and Disclosure Examples
   1. Example 56.1: Adoption of New Accounting Standard ASU 2016-02
   2. Example 56.2: Adoption of New Accounting Standard ASU 2016-02, Including Effect
   3. Example 56.3: Adoption of New Accounting Standards ASU 2016-02 and 2018-11
   4. Example 56.4: Accounting for a Finance Lease
   5. Example 56.5: Accounting Policy—Leases, Including Practical Expedients
   6. Example 56.6: Schedule of Lease Rightof-Use Assets
   7. Example 56.7: Weighted-Average Remaining Lease Terms and Discount Rated and Supplementary Cash Flow Information
   8. Example 56.8: Schedule of Future Minimum Lease Payments
   9. Example 56.9: Sale and Leaseback Transaction
   10. Example 56.10: Accounting Policy—Leases
   11. Example 56.11: Sale and Leaseback Transaction
   12. Example 56.12: Components of Lease Costs
   13. Example 56.13: Supplemental Cash Flow Information
   14. Example 56.14: ...