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Off-Balance-Sheet Financing (OBSF) and Liabilities Impacted by New Operating Lease Accounting Rules
Learn how off-balance-sheet financing is impacted by the new standards.
How the Lease Accounting Changes Have Impacted Balance Sheet Liabilities
Learn how the new lease accounting rules impact balance sheet liabilities.
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Lease Termination Accounting under FASB, IFRS, and GASB: Options to Terminate, Costs, and More
This article explains lease termination under FASB, IFRS, and GASB.
Revenue 606 Disclosures for Private Companies
Learn about disclosure requirements under ASC 606.
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GASB 62 to GASB 87 – Eight Tips to Ease the Transition
Get tips for implementing GASB 87.
ASU 2016-15 and GAAP Treatment of Securitization-Related Cash Flows
The securitization of trade receivables is a multibillion-dollar sector, and it is growing. It is vitally important that U.S. GAAP correctly reflect the economics of these transactions. This...