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Tag: ASC 842

Office for lease

SEC Exercises Patience in Enforcing New Lease Accounting Standard

Office for lease

Parents have an instinctive sense of which household rules to enforce ruthlessly (“don’t lie” comes to mind), and which to be more lenient with (curfews, maybe). As it turns out, the same can be said of the Securities and Exchange Commissio...

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FASB Gives Issuers a Break on Tough Lease-Accounting Questions

As the pandemic keeps brick-and-mortar businesses shuttered across the country, landlords are giving concessions to retailers, restaurants and offices that have been closed through no fault of their own. That’s welcome news for tenants. But...

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