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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.
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Lease Incentive Accounting under ASC 842 Explained with a Full Example
Learn lease incentive accounting under ASC 842.
COVID-19 Impacts on Accounting, Reporting and Internal Controls
Recent guidance from the Division of Corporate Finance at the Securities and Exchange Commission (SEC), issued on June 23, 2020, reminds listed companies about their disclosure obligations in...