
7 Lease Accounting Trends CFOs Should Watch in 2026
The lease accounting landscape is changing rapidly. From AI-driven reporting and automation to stricter audit requirements
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The lease accounting landscape is changing rapidly. From AI-driven reporting and automation to stricter audit requirements
Many companies rush to implement wrong lease accounting software to stay compliant with ASC 842 or

CALGARY, AB — December 3, 2025 — Black Owl Systems, a Calgary-based SaaS company modernizing enterprise
Private equity firms handle complex portfolios with multiple entities, systems, and reporting timelines. Managing lease accounting
“Materiality” is one of accounting’s most important and most misunderstood concepts. It helps determine which transactions,
Lease data often lives in different places, including spreadsheets, old software, or even in multiple departments.
Managing multiple leases can feel like juggling too many balls at once. One lease for a
Financial planning isn’t just about budgets and forecasts. Leases play a bigger role than many realize.
Most companies pay more for their leases than they think. Extra charges, like maintenance fees, variable
Adopting ASC 842 changes how companies report leases, and these changes can directly affect loan covenants.
Year-end accounting under ASC 842 can be challenging, even for experienced finance teams. Small oversights, like
Sale-leaseback transactions under ASC 842 give finance teams a powerful way to unlock cash while continuing
Black Owl Integrates with any ERP or financial system for consistent data management and workflow.