FASB issued a standard Monday that is designed to improve the board’s lease accounting rules related to a lessor’s accounting for certain leases with variable lease payments. Under Topic 842, Leases, ...
The Financial Accounting Standards Board released an accounting standards update Monday to help lessors account for leases with variable lease payments. Processing Content The accounting standards ...
Our August column ("Debunking lease propaganda by CPAs in Congress, and others, too," page 22) dismantled an early barrage of the kind of self-serving arguments the Financial Accounting Standards ...
Operating leases have long been a common mechanism for companies to access and use assets without owning them outright. Historically, many of these leases were kept off the balance sheet, limiting ...
STAMFORD, Conn.--(BUSINESS WIRE)--LeaseWorks Inc., the leader in cloud-based software products, and Core Financial Systems (“Core”), the leading SaaS aircraft leasing financial software solutions ...
On September 27, 2023, the Office of the Comptroller of the Currency (OCC) issued Version 2.0 of the Lease Financing booklet of the OCC’s Comptroller Handbook, which replaced Version 1.0 published in ...
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