In 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-02, Leases. This new lease accounting standard (ASC 842) significantly impacts how private and ...
FASB issued a proposed Accounting Standards Update (ASU) on Thursday that is intended to provide investors and other allocators of capital with more “decision-useful information” in a joint venture’s ...
A FASB standard issued Wednesday will require businesses to disclose information in the notes to the financial statements about certain government assistance they receive. Previously, GAAP contained ...
Commercial loan documents may be impacted by new treatment of leases under ASC 842 Lenders and non-public companies should be aware of the impact of Financial Accounting Standards Board (FASB) ASC 842 ...
Rochester Institute of Technology adopted the Financial Accounting Standards Board (FASB) new accounting guidance on leases FASB Accounting Standards Codification Section 842 ("ASC 842") on July 1, ...
To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Accounting for leases requires lessees to record on their ...
ATLANTA--(BUSINESS WIRE)--With the final ASC 842 lease accounting compliance deadline finally in sight, private companies are quickly shifting focus after 73% deprioritized their lease accounting ...
The Financial Accounting Standards Board agreed to release a draft proposal to simplify accounting for internal use software costs by, among other things, no longer considering the development stage ...
Operating leases have long been a common mechanism for companies to access and use assets without owning them outright. Historically, many of these leases were kept off the balance sheet, limiting ...
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