ifrs 16

3 Articles

Is a Right-of-Use Asset a Fixed Asset? ASC 842 Guide

Learn if a right-of-use (ROU) asset is classified as a fixed asset under ASC 842 and IFRS 16. Review balance sheet presentation and NetSuite lease treatment.

May 24, 2026• 27 min read
right-of-use assetrou assetfixed assets

US GAAP vs IFRS: Complete Standards Comparison Guide

A detailed comparison of US GAAP vs IFRS accounting standards. Review key technical differences in inventory, leases, revenue, and global convergence efforts.

May 14, 2026• 47 min read
us gaap vs ifrsaccounting standardsfinancial reporting

ASC 842 Guide: Operating vs Finance Lease Accounting

Learn differences between operating and finance leases under ASC 842. Covers classification criteria, ROU asset calculations, and journal entry examples.

March 2, 2026• 38 min read
asc 842lease accountingoperating lease