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 There’s Still Time to Improve Your Lease Accounting by LeaseQuery | Nov 19, 2023 | Articles, Lease AccountingReassess current lease accounting policies as audit season approaches. 5 Accounting Tips for Small Businesses by Daily CPA | Oct 3, 2023 | Articles, UncategorizedTips to help small businesses organize their accounting. Prepaid Expenses Guide: Accounting, Examples, Journal Entries, and More Explained by LeaseQuery | Aug 9, 2023 | Articles, Expense AccountingAn overview of prepaid expenses and how to account for them. Fixed Assets in Accounting and the Asset Turnover Ratio Explained with Examples and More by LeaseQuery | Jul 20, 2023 | Articles, ASC 360, Fixed Asset Accounting, PP&E (Property, Plant, & Equipment)This article breaks down fixed asset accounting and the asset turnover ratio ASC 840 vs ASC 842: Differences between the Old and New Lease Accounting Standards by LeaseQuery | Jun 29, 2023 | Articles, ASC 840, ASC 842, Lease AccountingThis article compares and contrasts ASC 840 and ASC 842. What’s New?: IFRS Updates for 2023 by GAAP Dynamics | Jun 27, 2023 | Articles, IAS 17, IFRS 16, IFRS AccountingThis article provides key updates from the IFRS. 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.