租赁会计服务

The new lease accounting guidance presents an opportunity to proactively implement new processes and policies while simultaneously taking inventory of your Company’s lease populations, and assess the impact on future financial reporting.

服务包括:数据提取, 流程映射, 内部控制, 变更管理, 软件咨询, 软件准备, 财务影响建模, 以及对债务契约计算的影响分析.

这里有一些关于ASC 842的快速事实.

有效的简. 2019年1月1日上市公司.
有效的简. 非上市公司将于2021年1月1日生效. (tentative decision pending comment period expected to be finalized September 2019).
All long-term operating leases will be presented on the balance sheet.
扩大财务报表披露范围.

租赁会计软件

The new regulations for lease accounting were released in 2006 by the Financial 会计 Standards Board (FASB) and the International 会计 Standards Board (IASB). 新标准, known as FASB Topic 842 and IFRS 16 call for sweeping changes to how companies account for their leases. 对于大多数上市公司, and those that report under the international standard the effective date of the new standards was January 2019; for most private companies the effective date is January 2021.

Complying with the new regulations requires in-depth understanding of the new standards, as well as software that enables accuracy and efficiency. Many companies are choosing to leverage consultants to ensure their compliance. LBMC与LeaseQuery合作, 租赁会计软件的领先供应商, to offer LBMC’s clients a comprehensive lease accounting solution to supplement their lease accounting expertise with a software tool that is built for compliance.

您是否使用Excel进行租赁会计?

Relying on Excel increases your risk of non-compliance with ASC 842 and IFRS 16. Before you invest time and resources into building your spreadsheets, watch this whiteboard discussion with LeaseQuery CEO George Azih.

你可以用租赁查询做什么?

Get an overview of your lease portfolio with the dashboard.
All required disclosure reports are at your fingertips with lease-by-lease detail. Build any custom qualitative and quantitative reports you need based on attributes required during lease entry.
Access journal entries required for compliance at any level within your organization & 上传到你的总账很容易.

LeaseQuery enables you to eliminate errors that will lead to material misstatements using our CPA approved software, 实现过程, 以及专业租赁会计师的支持. And we do it with minimal disruption to your daily business.

想看看演示? 明升体育app下载.
查看PDF.

LBMC’s 3 Steps to Prevent Costly Implications From Lease 会计 Standards

把库存

The new standard stipulates that you have documentation on every lease your company has entered and gathering the required data is a massive undertaking for most. 在新标准下, other contracts will also need to be considered for potential embedded lease agreements. Examples of contracts that may contain previously unidentified lease components which need to be analyzed are service agreements, 捆绑服务安排, 数据服务安排. Waiting until the last minute will put an overwhelming burden on your accounting team, 你可能会遇到困难. Get boots on the ground now so you have time to complete the process.

实施新流程

Once you’ve finished taking an inventory and documenting your leases, implement an updated system that accounts for the 新的FASB要求. 考虑使用软件来自动化这个过程, and consult an expert who understands the nuances of the new standard to make sure you are compliant when it takes effect.

与持份者沟通

Discuss the implications of the new standard with your investors and lenders now. Don’t assume they are well-versed in all the complexities – or even know about the FASB changes. 他们可能会依赖专家来获取信息. If you don’t feel you can effectively communicate the intricacies of the new standard to your stakeholders, 请一位专家来引导谈话. If debt covenants need to be modified, it’s better to find out now while you still have time. 积极主动，确保平稳过渡.

As the clock is ticking, it’s advisable not to wait to begin taking steps. A year-end audit is a perfect time to ask your auditor what you need to do to prepare for these changes. Consult an expert who knows the standard inside and out so you don’t leave anything on the table.