Resources for Understanding FASB and IASB Accounting Standards

Publication	Description	Link
FASB Topic 842	Official publication from FASB.	https://www.fasb.org/cs/ContentServer?c=FASBContent_C&cid=1176167901466&d=&pagename=FASB%2FFASBContent_C%2FNewsPage
IFRS 16	International Finance Reporting Standards. Covers legacy transition, full retrospective, modified retrospective	https://home.kpmg.com/xx/en/home/insights/2016/11/leases-transition-options-worked-example-new-standard-ifrs16-071116.html
Moss Adams Guide on ASC 842	Covers FASB’s new guidelines and their effect on lease arrangements	https://www.mossadams.com/getmedia/bd25a65c-6ac3-4c16-a196-d99d2bb01132/moss-adams_lease-accounting-guide
PWC Guide on lessor accounting	Covers sale and leaseback and lessor accounting	https://www.pwc.com/us/en/cfodirect/publications/in-the-loop/fasb-leasing-revenue-guidance-lessor.html
PWC Overview of IFRS 16	Overview of IFRS 16.	https://www.pwc.com/gx/en/services/audit-assurance/assets/ifrs-16-new-leases.pdf