Reference
Lease Accounting Glossary
Clear, concise definitions for every term in lease accounting. ASC 842, IFRS 16, GASB 87, GASB 96, and general concepts, all in one place.
L
Lease AbstractionGeneral Concepts
→Lease AssetGASB 87/96
→Lease Classification TestASC 842
→Lease Data ExtractionGeneral Concepts
→Lease ExpenseASC 842
→Lease IncentivesASC 842
→Lease LiabilityASC 842
→Lease Liability RollforwardFinancial Reporting
→Lease ModificationASC 842
→Lease Modifications (IFRS 16)IFRS 16
→Lease PortfolioGeneral Concepts
→Lease ReceivableGASB 87/96
→Lease TermGeneral Concepts
→Lease vs. Service ContractASC 842
→Lessor AccountingIFRS 16
→Low-Value Asset ExemptionASC 842
→Low-Value Exemption (IFRS 16)IFRS 16
→S
Sale and Leaseback (IFRS 16)IFRS 16
→Sale-LeasebackASC 842
→SBITA AssetGASB 87/96
→SBITA LiabilityGASB 87/96
→Short-Term Exemption (IFRS 16)IFRS 16
→Short-Term Lease ExemptionASC 842
→Single Lessee ModelIFRS 16
→Straight-Line MethodGeneral Concepts
→SubleaseGeneral Concepts
→Subscription-Based IT Arrangements (SBITA)GASB 87/96
→Subsequent MeasurementASC 842
→See lease accounting in action
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