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Improving Capital Budgeting Decisions Using Finance and Accounting Tools
Find the best approach for capital budgeting decisions.
Can Privately Held and Government Entities Present Condensed Interim Financial Information?
Since 1973, GAAP (APB Opinion 28) has recognized the acceptability of presenting condensed interim information by public companies as provided for in Article 10 of the SEC’s Regulation S-X. Occasionally, a privately held company or a government entity inquires as to...
Off-Balance-Sheet Financing (OBSF) and Liabilities Impacted by New Operating Lease Accounting Rules
Learn how off-balance-sheet financing is impacted by the new standards.
How the Lease Accounting Changes Have Impacted Balance Sheet Liabilities
Learn how the new lease accounting rules impact balance sheet liabilities.
Lease Termination Accounting under FASB, IFRS, and GASB: Options to Terminate, Costs, and More
This article explains lease termination under FASB, IFRS, and GASB.
Revenue 606 Disclosures for Private Companies
Learn about disclosure requirements under ASC 606.