由会计师为会计师构建的租赁会计软件
2月25日, 2016, the 金融 Accounting Standards Board (FASB) finalized the standards update related to accounting for leases, ASU 2016 - 02年. The primary goal of ASU 2016 - 02年 is to improve transparency surrounding financial reporting and leased assets. 就像这些规则的大多数变化一样, 有许多细节需要注意,否则可能会出现问题. 每家公司都不一样. 每次租赁都是独一无二的. It became apparent that there was a need for a resource that could simplify the process of identifying how each lease should be classified under the new guidance. 同样,很明显,这个工具应该建立在会计人员的知识基础上. By integrating the insights of Schneider Downs’ accounting experts with the programming experience of its Technology Advisors team, simpLEASE delivers an easy-to-use software tool to address the challenges presented by the new lease accounting standard.
simpLEASE is a web-based application that uses a series of easy-to-navigate wizards to assist in classifying leases and analyze how they should be accounted for under the new standard. 该程序提供直观的提示,引导用户完成整个过程, 无论是审查10个租约还是100个租约. 该程序是建立在SD注射屋, a web-based application developed by Schneider Downs that’s compatible with most any accounting system.
随着新租赁会计准则的实施, 基本上所有的租赁现在都将进入资产负债表. 这包括经营租赁和融资租赁(以前称为资本租赁). 然而,某些租赁将被限定或可能被豁免. 其中一些除外是库存租赁, 在建资产, 无形资产或生物资产. There is also an accounting policy election to exclude those leases that have a term of fewer than 12 months and no purchase options, 或者一个合理确定可以行使的续期.
是的, the new lease accounting standards will significantly change how existing leases are accounted for today. 以前的租约没有祖父效应. 新标准实施后, 所有租赁安排都必须在新的指导方针下核算.
根据新的租赁会计指导, 从承租人的角度来看, an operating lease will be anyone that does not meet the definition of a finance lease (see definition of finance lease below).
根据新的租赁会计指导, 从承租人的角度来看, a finance lease (previously referred to as a capital lease) is one that meets one or more of the criteria below:
Public business entities are required to adopt ASU 2016 - 02年 for fiscal years beginning after December 15, 2018, 包括这些财政年度内的临时期间.e. 2019年日历年),非公有制经济实体则在次年(1年).e. 日历年(2020). 然而, the amendments are required to be presented retrospectively to all periods presented in a company’s financial statements, so a company presenting two years of financial information will need to implement the new rules under ASU 2016 - 02年 the year prior to the effective date.
是的, ASU 2016 - 02年的范围不为私人控股公司提供会计替代方案.
A lessee is permitted to adopt an accounting policy by asset class to not recognize lease assets and lease liabilities for leases with terms of 12 months or less, 包括任何合理确定将被行使的续期. Leases with initial terms of less than 12 months and have renewal periods that are reasonably certain to be exercised, 在ASU 2016 - 02年下需要入账吗.
某些租赁被排除在ASU 2016 - 02年的范围之外, 包括那些开始探索或使用矿物的人, 石油, 天然气和类似的不可再生资源. These types of leases will continue to be accounted for under Topic 930 Extractive Activities-Mining and 932 Extractive Activities-Oil and Gas. 无形资产租赁, 生物资产和在建资产也被排除在ASU 2016 - 02年的范围之外.
是的. 新的租赁会计准则几乎没有涉及到什么. 涉及物业/楼宇的租约, 新标准涵盖了物业改善和房地产.
我们期望很少, 如果有任何, 会计变更对净利润的影响. 然而, we do anticipate there could be additional costs associated with preparing for the implementation by organizations that have significant leases. 这些费用包括, 但不限于额外的内部人员/资源和租赁会计软件, 以及外部顾问协助执行.
我们预计不会对净税收产生影响.
是的, all your data is encrypted from the moment it’s entered into the system (this includes uploaded documents).
是的, simpLEASE有一个内置工作流,允许用户输入租约数据, 然后在发送到您的会计系统之前进行审核和批准. 多个用户可以同时输入和查看租约.
是的, simpLEASE可以提供多种格式的数据,便于导入到大多数会计系统中. simpLEASE can also capture data electronically from your accounting system that can be used for validation and exporting.
除了存储基于新会计准则的有效租赁规范之外, simpLEASE可以跟踪每个租约的各种详细信息. 具有无限数量的用户定义字段, 您可以跟踪每个租约和相关的相关数据. 每次租赁的付款、预估税款和到期日都可以被跟踪.
可以,simpLEASE允许在每次租赁中上传无限数量的文档. The system has a definable data retention period that can automatically purge data as per your document retention policy.
是的, simpLEASE可以帮助您确保您的租赁是按照指导核算的.
数据存放在第三方bet9平台游戏组织的数据中心, 哪一家有涵盖控制的SOC报告. 此外,还有一个覆盖simpLEASE应用程序的SOC报告.
几乎每个公司或组织都将租赁合同作为其日常运营的一部分. (ASC) 842 will dramatically alter how companies identify leases on their annual financial statements. 对于一些组织来说, this will mean analyzing hundreds – even thousands – of individual lease contacts – a time-consuming and laborious process.
simpLEASE is a software program that provides easy-to-understand guidance to analyze each individual lease. 该项目是与施耐德唐斯的会计师共同开发的, 全美60家最大的会计师事务所之一. Schneider Downs has been tracking and anticipating the changes to lease accounting standards for years, 并进行了广泛的工作,以了解标准的细节和复杂性. 因此, simpLEASE不仅易于使用, but also serves as an extremely insightful and intuitive tool to provide accurate analysis for all lease computations.
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