D Debit Debt Debt Covenant Debt Security Debt to Equity Ratio Deferred Income Deferred Rent Deferred Tax Asset Deferred Tax Liability Depreciation Depreciation Expense Depreciation Schedule Direct Cost Direct Financing Lease Disclosure Discount Rate Diversification Dividends Double-entry bookkeeping Recent articles Why Fixed Asset Software Isn’t Suitable for the New Lease Accounting Standards by LeaseQuery | Nov 8, 2022 | Articles, ASC 842, Fixed Asset Accounting, Lease AccountingLearn why fixed asset software won’t work for the transition to ASC 842. FASB mulls lease accounting standard change as it moves HQ by Accounting Today | Sep 19, 2022 | Articles, ASC 842, Lease AccountingLearn about FASB’s possible changes to ASC 842. Qualitative Disclosures for the New Lease Accounting Standards: What You Need to Know by LeaseQuery | Sep 1, 2022 | Articles, ASC 842, GASB 87, IFRS 16, Lease AccountingLearn about the necessary qualitative disclosures under the new accounting standards. SFFAS 54: FASAB Lease Accounting Explained with a Full Example by LeaseQuery | Jul 25, 2022 | Articles, FASAB, Government AccountingThis article discusses changes under the new FASAB standard, SFFAS 54. GASB sets guidelines on notes to financial statements by Accounting Today | Jul 7, 2022 | Articles, GASB, Government AccountingLearn the new framework for disclosure requirements for state and local governments. Managing the Going Concern Risk in an Uncertain Environment by CPA Journal | Jun 17, 2022 | Articles, Auditing, Debt, Going Concern, LoansIn Brief The worldwide COVID-19 pandemic has... View More CategoriesARO Accounting ASC 410 Auditing Lease Accounting ASC 842 IFRS 16 GASB 87 Intangible Assets GASB 96 Goodwill Accounting Internal-Use Software and IT Subscriptions Investment Accounting Debt Securities Equity Method Equity Securities Sign up for our newsletter to keep up to date with the latest accounting news and resources * indicates required Email Address * Your information will be treated in accordance with our privacy statement.