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Financial Reporting Insights

Discount rate for lessees that are not PBEs

The FASB tentatively decided to allow lessees that are not PBEs to make the risk-free rate election by class of underlying asset.




E-Book

Ebook: Lease Accounting Planning Guide

Implementing ASC 842 requires a significant shift in accounting processes, but the right strategy and support can ease compliance efforts.






Financial Reporting Insights

GASB proposes implementation guidance

The GASB recently released a proposed implementation guide to address a wide array of practice issues related to GASB Statements.



Financial Reporting Insights

Proposed updates to ASC 842

The FASB recently proposed amendments to address certain issues arising from the adoption of the leases standard.