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Accounting for Impairment of Lease Receivables under IFRS 9
An overview of accounting for impairment of lease receivables under IFRS 9.
Private cos. still playing catchup on lease accounting
The majority of private companies have yet to implement the new lease accounting standard entirely, even though the effective date is fast approaching.Three-quarters (75%) of privately held...
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Technology reshapes future of audit quality
Technological changes are already making an impact on how auditing firms are carrying out their audits.The Center for Audit Quality and the U.S. Chamber of Commerce’s Center for Capital Markets...
An FAQ on California’s Proposition 39 and How It Affects School Districts
Construction bond programs are often the largest expenditure of a district’s capital and operating budget. With bond program costs ranging from millions to several billion dollars, citizens and...
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Interest Rates under ASC 842 Explained: Implicit, Incremental Borrowing, Risk-Free
This article explains the interest rate options under ASC 842.
Understanding Enterprise Risk Management Today: The Basics
Credit unions today deal with greater complexity in the business environment and face a variety of risks arising from rapid changes in technology, volatile economic conditions and increasing...