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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.
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The Application of Business Valuation Services in Financial Reporting, Tax Compliance, and Litigation
In Brief As CPAs continue to expand into providing financial and other advisory services, one area of interest is business valuation services. The author explains how business valuation factors...
What is Lease Accounting? A Lot More Than Net Present Value
The new lease accounting standards explained.