Tag: Lease Accounting
SubscribeSEC Exercises Patience in Enforcing New Lease Accounting Standard
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...
Read MoreEGCs Say Not So FASB on New Lease Standard
You’ve been worried about facemasks. You’ve been worried about antibody tests. You’ve been worried about whether your seventh grader’s brain is atrophying, and also why her school district is sending so very many emails. The last thing you...
Read MoreFASB 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...
Read MorePandemic Raises Key Lease Accounting Issues
The changes to lease accounting that took effect in 2019 for large public companies culminated a protracted process that dramatically altered their financial reporting. Just a year later, the coronavirus is putting the new accounting standa...
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