Recent articles
GASB Standards Effective Soon: Leases and Subscription-Based IT Arrangements
An overview of the new GASB standards, Statement 87 and Statement 96.
Interest Expense Calculation Explained with a Finance Lease Example and Journal Entries
How to account for interest expense.
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Sale-Leaseback and Lease-Leaseback Accounting Transactions under GASB 87
This article explains sale-leaseback and lease-leaseback arrangements.
Guarantee Accounting and CECL Under ASC 460 and ASC 326
Learn how to account for a guarantee under ASC 460 and ASC 326.
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Impact of the Lease Accounting Transition and COVID-19 on Balance Sheet Liabilities
Find out the impact of the new lease guidelines and COVID-19 on balance sheet liabilities.
Accounting for Partial Disposals of Equity Method Investments under ASC 323
Learn how to account for partial disposals of equity method investments under ASC 323.