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GASB 96: Subscription-Based Information Technology Arrangements (SBITA)
Learn how to account for SBITAs under GASB 96.
New Rules for Lease Accounting
What do the new lease accounting rules mean for your balance sheet?
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Proposed Improvements for Acquired Revenue Contracts with Customers
The proposed improvements for acquired revenue contracts with customers are explained.
FASB Proposes Accounting Alternative for Goodwill Impairment Triggering Events
How private companies evaluate goodwill impairment triggering events.
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Lease Modifications: A Refresher
This article provides an overview of accounting for lease modifications under the new lease accounting standard, ASC 842.
Financial Statement Audits for Leases: Testing
Read how to prepare for your first audit after the transition.