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Operating Lease Accounting under the New Standard, ASC 842: Full Example and Explanation
Learn how to account for operating leases under ASC 842.
Tips for being prepared for your year end audit
This article contains advice for preparing for your annual audit.
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When to Test Goodwill and Indefinite-Lived Intangible Assets for Impairment
See how operations negatively affected by COVID-19 can test their assets for impairment.
Straight-Line Rent Expense Calculation for Leases under US GAAP
Learn how to calculate straight-line rent expense for leases.
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Interest Rate Implicit in the Lease under IFRS 16 Explained
Understand the rate implicit in a lease under IFRS 16.
Impacts and Challenges in Auditing CECL
FASB’s new CECL standard is creating issues for auditors and other users.