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Ideas & Insights

 



Financial Reporting Insights

Accounting for leases

Statement 87 establishes a single model for lease accounting by state and local governments, with limited exceptions.



Financial Reporting Insights

FASB issues proposed amendments to ASC 842

The FASB recently proposed amendments to address certain difficulties encountered in implementing ASU 2016-02, Leases (ASC 842).


Financial Reporting Insights

Leases: FASB issues new guidance

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


Financial Reporting Insights

New Lease Accounting Resource Center

Our new resource center provides the information about the new guidance in Accounting Standards Update 2016-02, Leases (Topic 842).











Financial Reporting Insights

Accounting for mortgage purchase programs

It recently has come to our attention that some financing entities have entered into various residential mortgage loan purchase programs, which ...

  • Miller, Faye
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