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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...
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FASB Example of a Not-for-Profit Organization’s Disclosure Under the New ASU
Learn about nonprofit disclosure under the new standards.
GASB 87: Summary and Example of Accounting for a New Lease Arrangement for Lessees
This article provides an overview of GASB 87.