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FASB Small Business Advisory Committee Seeks U.S. GAAP Exemptions
Small Business Advisory Committee Seeks U.S. GAAP Exemptions Some members of FASB’s Small Business Advisory Committee (SBAC) have told the accounting board that, because of their resource...
A Sea Change Is Coming – Transitioning to FASB’s New Lease Accounting Standard
On the heels of the Financial Accounting Standards Board’s (FASB) new revenue recognition standard, which becomes effective for calendar-year public companies beginning January 1, 2018, the...
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GASB Proposes Recognizing More Leased Assets and Liabilities
Accounting for leases has received considerable attention from standards setters in recent years. Under current FASB and GASB accounting rules, many leases are structured to avoid the...
Variable Lease Payments: Implications under the New Lease Standard
After years of anticipation, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have issued their final standards on lease accounting....
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The Going Concern Gap in U.S. GAAP
Recent events, such as the fiscal crisis of 2007–2008 and the economic recession that followed, have prompted concerns about whether investors have received sufficient notice of impending...
The Tangle of Intangible Assets and Business Combinations
Read about concerns related to intangible assets and business combinations.