White paper

Mastering ASC 842 and IFRS 16 and their impact on your Dynamics ERP

mastering-asc-842-and-ifrs-16.pdf

One of the new lease accounting standards published by the Financial Accounting Standards Board (FASB) is ASC 842 (also known as ASU 2016-02). ASC 842 includes a change in the definition of a lease and a requirement for entities to identify whether a contract includes a lease or not when it is first initiated.  

Along with the requirement to identify lease contracts upon initiation, the standard requires lessees to indicate which components of these contracts are lease components and which ones are not.

In this guide, learn how to manage these changes and risks within your Dynamics ERP.

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