Many claim that "principles-based" accounting standards are superior to "rules-based" standards. For example, the chair of the International Accounting Standards Board, Sir David Tweedie, made this ...
FASB issued a proposal Monday that is designed to reduce costs and ease implementation of the new lease accounting standard for lessors Proposed Accounting Standards Update, Leases (Topic 842): Narrow ...
On August 17, the FASB and IASB released the final version of the exposure draft on lease accounting that significantly changes the way entities account for leases. Their exposure draft, Leases, ...
FASB and the International Accounting Standards Board (IASB) released a paper on a possible new approach to lease accounting. The paper Leases: Preliminary Views responds to concerns raised by ...
The proposed changes in lease accounting standards described in the recent exposure draft from the Financial Accounting Standards Board and the International Accounting Standards Board will ...
To continue reading this content, please enable JavaScript in your browser settings and refresh this page. Implementing the new leasing standard means understanding ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results
Feedback