{"id":6018,"date":"2021-09-23T13:17:10","date_gmt":"2021-09-23T11:17:10","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=6018"},"modified":"2021-09-30T10:02:56","modified_gmt":"2021-09-30T08:02:56","slug":"fasb-makes-targeted-improvements-to-leasing-guidance-for-lessors-with-leases-containing-variable-lease-payments","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/fasb-makes-targeted-improvements-to-leasing-guidance-for-lessors-with-leases-containing-variable-lease-payments\/","title":{"rendered":"FASB makes targeted improvements to leasing guidance for lessors with leases containing variable lease payments"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 19 July 2021, the FASB issued ASU 2021-05, Lessors \u2014 Certain Leases with Variable Lease Payments, which requires a lessor to classify a lease with variable lease payments that do not depend on an index or rate (hereafter referred to as \u201cvariable payments\u201d) as an operating lease on the commencement date of the lease if specified criteria are met.<\/p>\n","protected":false},"author":117,"featured_media":6019,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[508,25,8],"class_list":["post-6018","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-leasing","tag-us-gaap","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6018","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=6018"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6018\/revisions"}],"predecessor-version":[{"id":6021,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6018\/revisions\/6021"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/6019"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=6018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=6018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=6018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}