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Ideas & Insights

 








Financial Reporting Insights

Leases: FASB issues new guidance

The FASB issued ASU 2016-02, Leases (Topic 842), which makes significant changes to lessee accounting and limited changes to lessor accounting.








Financial Reporting Insights

Presentation of defined benefit costs

The FASB recently issued guidance to improve the presentation of defined benefit costs in the income statement.








Financial Reporting Insights

Proposed disclosures related to debt

The GASB recently issued a proposed Statement intended to improve financial statement disclosures related to debt.