by Moss Adams | Jun 28, 2021 | Articles, ASC 842, Debt, Discount Rates, Lease Accounting, Trending
Summary provided by MaterialAccounting.com: This article explains FASB’s new proposed changes to ASC 842, impacting risk-free rate elections. The Financial Accounting Standards Board (FASB) has issued proposed Accounting Standards Update (ASU), Leases (Topic...
by Moss Adams | Jun 15, 2021 | Articles, GASB, GASB 87, GASB 96, Government Accounting, Intangible Assets, Internal-Use Software and IT Subscriptions, Lease Accounting
Summary provided by MaterialAccounting.com: This article provides an overview of the new GASB standards, Statement 87 and Statement 96, to help entities prepare for implementation. After a delay, the Governmental Accounting Standards Board’s (GASB) lease accounting...
by Moss Adams | Apr 15, 2021 | Articles, ASC 842, Lease Accounting
Summary provided by MaterialAccounting.com: This article provides an overview of ASC 842 and tips for the implementation process. Implementing the Financial Accounting Standards Board’s (FASB) Accounting Standard Codification® (ASC) Topic 842, Leases, has...
by Moss Adams | Mar 31, 2021 | Articles, ASC 350, ASC 350-20, Goodwill Accounting, Impairment, Intangible Assets, US GAAP Accounting
Summary provided by MaterialAccounting.com: This article summarizes the FASB standard update regarding triggering event analysis and resulting goodwill impairment. The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2021-03,...
by Moss Adams | Mar 5, 2021 | Articles, ASC 606, Revenue Recognition
Summary provided by MaterialAccounting.com: This article explains FASB’s standards update regarding how private company franchisors apply Topic 606. The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2021-02,...
