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How to Calculate Interest Rate Implicit in the Lease for GASB 87
Learn how to calculate implicit interest rate under GASB 87.
How Real Estate and Construction Contractors Can Avoid Overpaying Sales and Use Tax
Whether you’re a real estate broker and independent contractor or a general or sub-contractor working in construction, sales tax for contractors can be complex and difficult to understand....
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Sale-leaseback Accounting under ASC 606 and ASC 842 Explained
Learn about sales-leaseback accounting under ASC 842.
GASB Issues Changes to Plan Reporting
This article provides information about changes to the new GASB accounting standards, particularly GASB 97.
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Tenant Improvement Allowance Accounting for Lessees under ASC 840
Learn how to account for a TIA under ASC 840.
The FASB Amends Presentation and Disclosure Requirements for Gifts-in-Kind
The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2020-07, Not-for-Profit Entities (Topic 958): Presentation and Disclosures by Not-for-Profit Entities...