{"version":"1.0","provider_name":"Dannible and McKee LLP","provider_url":"https:\/\/www.dmcpas.com","author_name":"Jennifer Whalen","author_url":"https:\/\/www.dmcpas.com\/author\/jwhalen\/","title":"ASC 842 New Lease Standard - Dannible and McKee LLP","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"tqOneUmEcK\"><a href=\"https:\/\/www.dmcpas.com\/resources\/asc-842-new-lease-standard\/\">ASC 842 New Lease Standard<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.dmcpas.com\/resources\/asc-842-new-lease-standard\/embed\/#?secret=tqOneUmEcK\" width=\"600\" height=\"338\" title=\"&#8220;ASC 842 New Lease Standard&#8221; &#8212; Dannible and McKee LLP\" data-secret=\"tqOneUmEcK\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.dmcpas.com\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","description":"ASC 842 is set to replace the legacy rules under ASC Topic 840. ASC 842 is now effective for private companies and nonprofit organizations annual reporting periods beginning after December 15, 2021. This change will mean that under the new standard, companies will have to capitalize all leases with terms greater than 12 months, creating... Read more &raquo;","thumbnail_url":"https:\/\/www.dmcpas.com\/wp-content\/uploads\/2023\/08\/Yoast_DM-Logo.png","thumbnail_width":1200,"thumbnail_height":675}