Tag
finance lease
ASC 842 Leases in Group Consolidation: What US GAAP Multi-Entity Groups Need to Know
August 29, 2026
When ASC 842 replaced ASC 840, the most headline-grabbing change was straightforward: operating leases, previously kept off balance sheet, now…
Intragroup Leases in Consolidation: How to Eliminate Ghost IFRS 16 Assets When Landlord and Tenant Are Both in the Group
August 20, 2026
When one group entity owns a building and leases it to another group entity, something awkward happens at consolidation. The…