LeaseBook IFRS 16 · ASC 842
Dual-GAAP lease accounting

Lease accounting, to the cent.
Spreadsheets, retired.

LeaseBook measures every lease under IFRS 16 and ASC 842 in one engine — validated line-by-line against Big‑4 published worked examples1 — then posts the journals, prints the disclosures, and hands your auditor the workpapers.

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1 Incl. IFRS 16 IE24 sale-and-leaseback & 2024 amendment · 2 ASU 2023-01 Issues 1 & 2 · 3 IFRS 16.43 CPI remeasurement
8 / 8
Validated against
Big-4 worked examples
Right-of-use amortization LS-006 · IBR 5.28%
PeriodOpeningInterestPaymentClosing
FY 202635,048,8041,830,5495,623,04731,256,306✓
FY 202731,256,3061,632,3435,695,79127,192,858✓
FY 202827,192,8581,419,9645,695,60422,917,218✓
FY 202922,917,2181,196,5675,281,24118,832,544✓
FY 203018,832,544982,1784,701,60615,113,116✓
MaturityUndiscounted42,920,565PV 35,048,804✓
Dr — Right-of-use asset0.00
Cr — Lease liability0.00
Difference0.00 ✓
Every journal balances. Every period. Both frameworks.
Exhibit A

The close, at a glance.

A portfolio of 12 leases and $38.5M of liability — measured, posted, and disclosure-ready. This is the live product, not a mock-up.

leasebook.ai/dashboard
LeaseBook dashboard — portfolio overview
IFRS 16 lease disclosures — maturity analysis
Fig. 2 — Lease disclosures The maturity analysis your notes require — IFRS 16.97 — generated from contractual schedules, exportable as a 7-sheet pack.
Account №

A chart of accounts for the product.

Everything between a signed contract and a clean close — numbered the way you'd file it.

1000
Contract ingestion
Upload the PDF. AI extraction reads terms, payment schedules, escalations, options, and incidentals — you review, then post.OCR · multi-document · human-in-the-loop review
2000
Measurement
Present value, interest accretion, depreciation, remeasurements — computed simultaneously under both frameworks with decimal arithmetic, never floats.IFRS 16 & ASC 842 · finance + operating · day-count precise
3000
Journals & close
Period journals that balance to the cent, roll-forwards that reconcile, and a balance check you can run before your controller asks.Dr = Cr enforced · period snapshots · FX rates
4000
Disclosures
The full notes pack — maturity analysis, expense components, cash-flow supplements — one click, seven sheets, audit-ready.XLSX export · IFRS 16.97 / ASC 842-20-50
5000
Auditor workbench
Give your auditor a seat, not a shared drive. Engagements, stratified sampling, independent re-performance, and sign-off — inside the system.Sampling · re-perform · sign-off trail
6000
ERP integration
Journals flow to the ledger you already close in — Oracle Fusion, SAP, NetSuite — with your segments and your calendar.Oracle · SAP · NetSuite · CSV/API
Note 2

Current through the latest amendments.

Not "IFRS 16 as of 2019." The standard as it reads today — both boards.

IFRS 16

IASB · incl. 2024 amendment
  • Sale-and-leaseback — IE24-validated, incl. the 2024 variable-payments amendment
  • CPI & index remeasurement — IFRS 16.43, unchanged-rate
  • Modifications & reassessments — scope, term, rate
  • Short-term & low-value exemptions — tracked off-balance-sheet
  • Maturity analysis disclosures — IFRS 16.97

ASC 842

FASB · incl. ASU 2023-01
  • Operating & finance classification — full dual-model
  • ASU 2023-01 Issue 1 — common-control written-terms expedient
  • ASU 2023-01 Issue 2 — leasehold improvements over useful life
  • Variable payments & rate implicit handling
  • Quantitative disclosures — ASC 842-20-50

ONE ENGINE — enter the lease once; both frameworks compute from the same contractual facts. No parallel spreadsheets, no reconciliation between them.

Workpapers

Evidence, not adjectives.

The numbers we'd show your auditor — because they're the numbers our auditors see.

8/8
Big-4 published worked examples reproduced exactly — results live at /dashboard/validation
0.00
Rounding drift tolerated in journals — decimal arithmetic end-to-end
27
Row-level security policies isolating every tenant at the database
SOC 2
Control framework & policy pack in place — evidence templates on request
Schedule B

Schedule of fees.

Priced by active leases — the one number you already know. Both frameworks, every plan. No per-framework surcharge, ever.

№ 1010
Starter
$149
per month · billed annually
  • Up to 15 active leases
  • IFRS 16 and ASC 842 — one entry
  • AI contract extraction
  • Journals, roll-forwards, balance check
  • 7-sheet disclosure pack
  • Email support
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Most engagements
№ 2020
Professional
$449
per month · billed annually
  • Up to 75 active leases
  • Everything in Starter
  • Multi-entity consolidation + FX
  • ERP journal export — Oracle, SAP, NetSuite
  • Auditor workbench — sampling, re-perform, sign-off
  • Priority support
Book a demo
№ 3030
Group
from $1,190
per month · billed annually
  • 250+ active leases, unlimited entities
  • Everything in Professional
  • SSO & provisioning
  • SOC 2 evidence pack
  • Dedicated onboarding + sandbox
  • Named support contact
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Founding pricing — early customers keep these rates for as long as they stay subscribed.
Auditor seats are always free — your audit firm signs in, samples, and signs off at no charge.
All plans start as a 14-day free trial with a sample portfolio · USD, VAT handled at checkout.

Your hardest lease, measured live.

Bring the CPI-linked one with the rent-free period, two extensions, and the sale-and-leaseback bolted on. Thirty minutes, both frameworks, while you watch.

Book a 30-minute demo → or start a free trial — sample portfolio included · leasebook.ai/register