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Accounting for Rent Concessions under IFRS 16 as a Result of the COVID-19 Pandemic
COVID-19 has impacted the way we account for rent concessions under IFRS 16.
CECL Encounters a ‘Perfect Storm’
In Brief After years of deliberation and comment, FASB’s long-awaited standard on accounting for credit losses, in the form of ASU 2016-13, was finally issued in 2016 and became effective in...
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The Equity Method of Accounting for Investments and Joint Ventures under ASC 323
Learn when and how to apply the equity method of accounting for certain investments.
IRS Section 179, ASC 842, and the Impact on Lease vs. Buy Decisions
Learn how IRS Section 179 and ASC 942 impact lease vs. buy decisions.
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Rent Abatement and Rent-Free Period Accounting under US GAAP
Learn how to account for rent abatement and periods of free rent.
Lease Accounting: What Are the New Challenges for Lessees?
Learn how the new accounting standards will impact lessees.