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Lessor accounting under ASC 842 – Not necessarily business as usual

Autor: Paul Munter

Publikováno v: Paul Munter

The new lease accounting requirements that take effect in 2019 for calendar-year public business entities and 2020 for other entities are a fundamental change for lessees accounting for lease arrangements. However, there are potentially significant c

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1fb3544769ba9d9e0b4b7037b037cff0
https://doi.org/10.1016/j.jaccedu.2018.03.002

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FASB Revises Definition of a Business

Autor: Paul Munter

Publikováno v: Journal of Corporate Accounting & Finance. 28:73-78

When the Financial Accounting Standards Board (FASB) issued FAS 141R in 2007, it redefined what constitutes a business for financial reporting purposes. In doing so, the FASB decided that the previous definition of a business was too narrow. Accordin

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::61b6f5cd023f3f2c25f2ef994ba77a81
https://doi.org/10.1002/jcaf.22267

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