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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 lead 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

*editor's note 3/12/18. This post was published 12/7/2016. We have updated this post for consistency and accuracy based on the current lease accounting standards under FASB 840. We have also...

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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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