This content was published prior to the merger of equals between BKD and DHG on June 1, 2022. See all FORsights for the most up-to-date articles, webinars, and videos.
Lessor Presentation & Disclosure Requirements
Executive Summary
Implementation and documentation of the new guidance on leases will be significant undertakings for entities in all industries. The effect on each company will depend on the nature and volume of its leases. The updates are more significant for lessees; however, changes were made to the lessor accounting model to align it with changes to the lessee model and the new revenue recognition standard. Read on for more information specific to lessors.
