Accounting and Financial Reporting

Leases Implementation Example – Preexisting Lease Contract

Leases Implementation Example – Preexisting Lease Contract

This .zip file contains examples of lease transactions and events based on Governmental Accounting Standards Board (GASB) Statement 87, Leases, as amended and expanded on by subsequent GASB pronouncements through August 2021. The assumptions, methods of estimation, and other factors regarding the recognition and measurement of various aspects of the transactions are not necessarily the only acceptable or the best options.


  • Publication date: August 2021
Download