Blog
Notes from the subledger.
Standards explained with worked numbers, and the engineering behind lease accounting that holds up.
Standards6 min read
IFRS 16 vs ASC 842: one lease, two answers
A worked example of the same office lease under IFRS 16 and ASC 842: identical liability on day one, different expense every year after.
Engineering5 min read
Why lease schedules should be immutable
Why a lease subledger should snapshot its inputs, version its calculations and correct posted journals only by reversal.
Standards5 min read
CPI resets: remeasure, or not?
CPI-linked rent under IFRS 16 and ASC 842: what goes into the initial liability, and why one reset can lead to a remeasurement in one book and variable cost in the other.
Close4 min read
Closing the period without the spreadsheet
A practical close checklist for lease accounting: what to verify for each lease, how to lock the period and how to reopen it on the record.