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Sublease Accounting: Treatment of Loss

George Azih Sublease Accounting, FASB Topic 840 March 22, 2018

Our article on sublease accounting under FASB topic 840 led to many enriching discussions. Often, one answer can lead to many more. As we receive those questions, we are glad to provide easy to...

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Accounting for Subleases Under GAAP: the CORRECT Way

George Azih Lease Accounting, GAAP, Sublease Accounting March 12, 2018

Have you ever leased a space, decided you no longer require it, then subleased the space to a third-party? Did you continue making payments to the Landlord under the initial lease while collecting...

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New Accounting Rules: Accounting for Subleases

George Azih Sublease Accounting, FASB Topic 842 December 7, 2016

The FASB and IASB decided that an intermediate lessor (that is, an entity that is both a lessee and a lessor of the same underlying asset) should account for a head lease and a sublease as two...

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