Lessee Reassess The Discount Rate

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What Discount Rate to Use Under ASC 842 to Calculate Your Lease …

WebDec 29, 2020 · The question arises as to what requirements are placed on, or options are available to, a lessee in determining the lease liability discount rate under ASC 842. …

https://www.aprio.com/discount-rate-asc-842-calculate-lease-liability/


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Last minute change: Amendment to the discount rate ... - GAAP …

WebJan 11, 2022 · An example would be the rate of a zero-coupon U.S. Treasury instrument. The risk-free rate is determined using a period comparable with the lease term. If a …

https://www.gaapdynamics.com/insights/blog/2022/01/11/last-minute-change-amendment-to-the-discount-rate-guidance-in-asc-842/


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Lessee discount rates under ASC 842 - KPMG

WebDec 15, 2018 · Key impacts. Provides guidance about how a lessee determines the discount rate for a lease under ASC 842. Discusses how ASU 2021-09 changes the …

https://kpmg.com/us/en/frv/reference-library/2021/lessee-discount-rates-under-asc-842.html


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Leases (Topic 842): Discount Rate for Lessees That Are Not Public ...

WebNov 11, 2021 · Please ask for our Product Code No. ASU2021-09. FINANCIAL ACCOUNTING SERIES (ISSN 0885-9051) is published monthly with the exception of …

https://viewpoint.pwc.com/dt/us/en/fasb_financial_accou/asus_fulltext/2021/asu2021-09/ASU-2021-09/asu2021-09.html


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ASU 2021-09 amends discount rate guidance | Grant Thornton

WebThe FASB recently issued ASU 2021-09, Leases (Topic 842): Discount Rate for Lessees That Are Not Public Business Entities, which allows lessees that are not public business …

https://www.grantthornton.com/insights/articles/audit/2021/snapshot/december/asu-2021-09-amends-discount-rate-guidance-for-nonpublic-lessees


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What is the Lease Discount Rate? - LeaseCrunch

WebJun 29, 2023 · What Is the Lease Discount Rate? The lease discount rate is a rate used to determine the present value of future lease payments and further, the lease liability on a …

https://www.leasecrunch.com/blog/lease-discount-rate


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7.2 Determination of the Discount Rate for Lessees

WebASC 842-20. 30-2 The discount rate for the lease initially used to determine the present value of the lease payments for a lessee is calculated on the basis of information …

https://dart.deloitte.com/USDART/home/codification/broad-transactions/asc842-10/roadmap-leasing/chapter-7-discount-rates/7-2-determination-discount-rate-for


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ASU 2021-09 amends discount rate guidance for nonpublic …

WebUnder the existing guidance in ASC 842, a lessee must determine a discount rate for calculating the present value of the lease payments when classifying a lease and …

https://www.grantthornton.com/content/dam/grantthornton/website/assets/content-page-files/audit/pdfs/2021/snapshot-2021-15-asu-2021-09-amends-discount-rate-guidance-for-nonpublic-lessees.pdf.coredownload.inline.pdf


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Leases (Topic 842)—Discount Rate For Lessees That Are Not

WebNov 11, 2021 · Accounting Standards Update 2021-09—Leases (Topic 842): Discount Rate For Lessees That Are Not Public Business Entities. Overview. On November 11, 2021, ...

https://fasb.org/page/PageContent?pageId=/projects/recentlycompleted/leases-public-entities.html&isstaticpage=true


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The New Lease Accounting Standards: Discount Rates

WebSep 22, 2021 · Lessees will also reassess the discount rate if there is a change in the lease term or the assessment by the entity as to whether they are reasonably certain to …

https://www.sikich.com/insight/new-lease-accounting-standards-discount-rates/


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