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Recent articles
Implementing the New Lease Accounting Standards
How to implement FASB’s new lease accounting standards.
ICYMI | Accounting for Leases Under the New Standard, Part 2
An overview of lessor accounting under ASC 842
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The Use and Valuation of Contingent Considerations (Earnouts) Under the New Appraisal Guidance
How should contingent consideration, also known as earnouts, be valued? A dozen specialists will likely give a dozen different answers. Ten years after FASB released Statement of Financial...
Current Developments at the SEC
Pictured, left to right: Charles Wright, Norman Strauss, Wesley Bricker, and Kyle Moffatt Photos by E. Lee White Bricker began the panel by showing the audience an introductory video on the...
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FASB Issues Improvements to the New Lease Accounting Standard
On July 30, 2018, the Financial Accounting Standards Board (FASB) issued ASU No. 2018-11, a long-awaited – but expected – update to pending changes in lease accounting standards, intended to...
ICYMI | Accounting for Leases Under the New Standard, Part 1
This article discusses how to define and classify leases under ASC 842.