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.
A
Account AnalysisFinancial Reporting
→Account ReconciliationFinancial Reporting
→Aging AnalysisFinancial Reporting
→AI InvestigationFinancial Reporting
→Amortization ScheduleGeneral Concepts
→Arvexi CortexFinancial Reporting
→Arvexi CortexFinancial Reporting
→ASC 842ASC 842
→ASC 842 Disclosure ChecklistASC 842
→Audit TrailGeneral Concepts
→Auto-ReconciliationFinancial Reporting
→C
Carrying AmountGeneral Concepts
→Cash Flow StatementGeneral Concepts
→Chart of AccountsGeneral Concepts
→Close Task ManagementFinancial Reporting
→Closing Rate vs Average RateFinancial Reporting
→Commencement DateGeneral Concepts
→Comparative Period RestatementFinancial Reporting
→Compliance AutomationGeneral Concepts
→Confidence ScoringFinancial Reporting
→Continuous AccountingFinancial Reporting
→Cumulative Catch-UpFinancial Reporting
→Cumulative Translation Adjustment (CTA)Financial Reporting
→Currency TranslationFinancial Reporting
→F
Fair ValueGeneral Concepts
→Finance LeaseASC 842
→Finance Lease (Lessor)IFRS 16
→Financial CloseFinancial Reporting
→Financial ConsolidationFinancial Reporting
→Fiscal Funding ClausesGASB 87/96
→Fiscal PeriodGeneral Concepts
→Flux AnalysisFinancial Reporting
→Footnote DisclosuresGeneral Concepts
→Four-Eyes PrincipleGeneral Concepts
→Full Retrospective ApproachFinancial Reporting
→Future ValueGeneral Concepts
→I
Identified AssetGeneral Concepts
→IFRS 16IFRS 16
→IFRS 16 Disclosure ChecklistIFRS 16
→ImpairmentGeneral Concepts
→Import ApprovalImplementation
→Income StatementGeneral Concepts
→Incremental Borrowing RateASC 842
→Initial Direct CostsASC 842
→Intercompany EliminationFinancial Reporting
→Intercompany ReconciliationFinancial Reporting
→Interest ExpenseGeneral Concepts
→Interest on Lease LiabilityIFRS 16
→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
→R
ReassessmentASC 842
→ReconciliationGeneral Concepts
→Reconciliation FormatFinancial Reporting
→Reconciling ItemFinancial Reporting
→Record to ReportFinancial Reporting
→Regulated LeasesGASB 87/96
→RemeasurementASC 842
→Residual Value GuaranteesIFRS 16
→Right-of-Use AssetASC 842
→Right-to-Use Lease AssetGASB 87/96
→Risk-Based ReviewFinancial Reporting
→Roll-Up ConsolidationFinancial Reporting
→Rollforward ScheduleFinancial Reporting
→ROU Asset RollforwardFinancial Reporting
→S
Sale and Leaseback (IFRS 16)IFRS 16
→Sale-LeasebackASC 842
→SBITA AssetGASB 87/96
→SBITA LiabilityGASB 87/96
→Separation of DutiesGeneral Concepts
→SFTP IntegrationImplementation
→Short-Term Exemption (IFRS 16)IFRS 16
→Short-Term Lease ExemptionASC 842
→Sign-Off WorkflowGeneral Concepts
→Single Lessee ModelIFRS 16
→SOX ComplianceFinancial Reporting
→Straight-Line MethodGeneral Concepts
→SubleaseGeneral Concepts
→Subscription-Based IT Arrangements (SBITA)GASB 87/96
→Subsequent MeasurementASC 842
→SubstantiationFinancial Reporting
→See lease accounting in action
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