Many companies are not complying with the Financial Accounting Standards Board’s (FASB) new standard (ASU 2016-02) for reporting operating lease assets and liabilities on the balance sheet. This ...
The new standard requiring all leases longer than 12 months to be recorded on balance sheets is now in effect for nonpublic companies with a fiscal year beginning after Dec. 15, 2021. Processing ...
Last September, the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) released the "Lease Accounting Exposure Draft," which is a joint public statement ...
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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