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Financial Reporting Insights

Proposal: Auditing accounting estimates

The Auditing Standards Board recently issued a proposed SAS, Auditing Accounting Estimates and Related Disclosures.


White Paper

Leases: Overview of ASC 842

An overview of ASC 842, including the requirement for lessees to recognize assets and liabilities for all but short-term leases.

  • Stuart, Richard
  • |

White Paper

A guide to lessee accounting under ASC 842

Comprehensive discussion and examples on all facets of lessee accounting, including recognizing ROU assets and liabilities for most leases.

  • Stuart, Richard
  • |