Monthly Archives: June 2013

2013 Lease Accounting Exposure Draft

In May 2013, the FASB and IASB released an Exposure Draft proposing a new approach to lease accounting. The proposed accounting rules will require recognition of all leased assets as “Right of Use” assets (ROU assets), and recognition of a lease … Continue reading

Posted in Lease Accounting, Lease Liability, ROU Asset, Type A Lease, Type B Lease | Tagged , , , | 1 Comment

Excel Template to Calculate Present Value of Minimum Lease Payments

This is free excel tool you can use to calculate the present value of future minimum lease payments. It is a template that works for periods up to 120 years. To calculate using your own numbers, change the values in … Continue reading

Posted in Minimum Lease Payments Using Excel, Present Value of Lease Payments with varying lease payments, Present Value of Minimum Lease Payments | Leave a comment