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Lease Accounting for Small Businesses: What You Need to Know
This article explains how accounting software can help small businesses.
CECL and the New AICPA Practice Aid (Part 2): Financial Statement Presentation and Enhanced Financial Statement Disclosures
New accounting standards that fundamentally change the way financial services organizations calculate current expected credit losses (CECL) took effect for large institutions on January 1,...
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Identifying Embedded Leases under ASC 842 and GASB 87
Use this article to help you identify embedded leases under the new standards.
Finance (Capital) Lease vs Operating Lease: Differences under ASC 842, IFRS 16, and GASB 87
Understand the difference between capital or finance leases and operating leases.
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R&D Tax Credits for Manufacturers
When most people think of research and development (R&D), they tend to think of technicians in a lab creating brand-new, state-of-the-art products. R&D takes place in many different...
Incremental Borrowing Rate for IFRS 16, ASC 842, and GASB 87: Discount Rates and When to Use Them
Define incremental borrowing rates under the new lease accounting standards.