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Recent articles
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...
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Potential Impairments of Leased Assets and the Right-of-Use Asset under ASC 842 and IFRS 16
Learn about the impairment considerations for lease assets.
Managing the Going Concern Risk in an Uncertain Environment
In Brief The worldwide COVID-19 pandemic has affected businesses of every size in every country, and the United States has been hit particularly hard. Many businesses are facing increasing...
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Financial Reporting and Auditing Implications of the COVID-19 Pandemic
This article explores the way COVID-19 impacts financial reporting and audits.
Seven Years at the Forefront of Standards Setting
In Brief For the last seven years, Russell G. Golden has served as FASB’s chairman. During this time, and for the nine years previously, he has seen the standards setter face numerous...