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The Lessee Footnote Disclosure for ASC 842, the New Lease Standard

The footnote disclosure for the new lease standard enables financial statement users to assess ...
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CPA Firm Independence and Technology: Complying with AICPA Guidelines

When a CPA firm attests to the accuracy of a client’s financial statements, maintaining ...
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Advantages of Using Software to Implement the New Lease Standard

Implementing the new lease standard is complex, particularly for organizations with many leases. ...
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Ask the Expert: John Hepp Discusses Related Party Leases

Important note: This is a judgment-based standard, which means there are few hard-and-fast rules ...
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The New Lease Standard: Defining and Identifying Embedded Leases

One of the trickier aspects of the new lease standard is the concept of embedded leases. Like ...
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Meet Your Updated General Ledger Accounts Under the New Lease Standard

The new lease standard requires you to account for leases differently on your financial ...
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ASC 842: Transitioning Leases and Why Equity Likely Isn’t Affected

When the changes in an accounting standard impact assets or liabilities, we are accustomed to ...
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What We Want to See Happen With the New Lease Standard in 2019

Update: On April 8, 2020, FASB proposed to delay implementing the new lease standard for ...
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When the New Lease Standard Goes into Effect and Other Key Dates

Update: On April 8, 2020, FASB proposed to delay implementing the new lease standard for ...
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Ask the Expert: John Hepp Discusses the New Lease Standard

Important note: This is a judgment-based standard, which means there are few hard-and-fast rules ...
Read More