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What are Right of Use Assets?

What is a Right of Use Asset? A right of use asset, or ROU, is a lessee’s right to use an asset ...
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What is Incremental Borrowing Rate?

Before we hop to it, let’s do a brief overview of the history of two of the most important changes ...
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Recent PCC and SBAC Meeting Takeaways

The Private Company Council (PCC) and the Small Business Advisory Committee (SBAC) recently met and ...
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What is Sale and Leaseback?

A sale and leaseback transaction is when the seller of an asset becomes the lessee and the ...
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What is Capital Lease Accounting?

A change is coming to lease categorization, and it’s been a long time coming.
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Finance Leases vs Operating Leases: What’s the Difference?

The Financial Accounting Standards Board changed the lease accounting game forever when they ...
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Don't Delay, Start Preparing for the New Lease Standard Today

The Financial Accounting Standards Board met on November 10, 2021 and decided not to further defer ...
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Lessor vs Lessee: What’s the Difference?

Leases inherently require two parties in order to exist. One party leases their asset/assets to the ...
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Key Takeaway from CPAmerica’s Leading Partner/Large Firm Group Meeting

How are you helping your clients implement the new lease accounting standard, and what are they ...
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What Does IFRS 16 Do?

IFRS 16 is the most significant change to lease accounting in the past 30 years, so you’d better ...
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