October 1, 2020
SEC Exercises Patience in Enforcing New Lease Accounting Standard
Parents have an instinctive sense of which household rules to enforce ruthlessly (“don’t lie” ...
Tag: FASB
July 7, 2020
The State of COVID-19 Disclosure, Part II: Going Concern
Two weeks ago, the SEC urged public companies to speak frankly to investors about how the pandemic i...
June 11, 2020
EGCs Say Not So FASB on New Lease Standard
You’ve been worried about facemasks. You’ve been worried about antibody tests. You’ve been wor...
May 5, 2020
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...
April 7, 2020
Pandemic Raises Key Lease Accounting Issues
The changes to lease accounting that took effect in 2019 for large public companies culminated a pro...
January 30, 2020
Regulators Getting Bad Vibes From Goodwill
The balance sheets of public companies currently hold $5.5 trillion in assets lumped under the headi...