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Audit Oversight and Effectiveness
A look at the PCAOB’s past, present, and future.
Lessor vs. Lessee Accounting Explained: FASB, IFRS, and GASB
An overview of accounting treatment for lessors and lessees under the new standards.
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Small Business Taxpayer Exception for Long-Term Construction Contracts
February 12, 2021 By Amanda M. Mills, CPA, Tax Senior Manager Is your construction company eligible for a small business taxpayer exception? Construction contractors should review their method...
IFRS 16 Leases: Summary, Example, Journal Entries, and Disclosures
An overview of IFRS 16 with examples.
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A Look Back at 2020 Lease Accounting
An overview of lease accounting in 2020.
What is impairment?
This article discusses impairment and how it relates to assets on your balance sheet.