Technical topics in leasing, Part 2: Principles-based accounting for leases
This article discusses some of the more complex aspects of the proposed new lease accounting rules.
View ArticleProposed standard would eliminate operating lease accounting
Though final rules are likely two-plus years away, a the proposed rules in a new “preliminary views” document will dramatically alter current practice for operating lease accounting if they go into...
View ArticleTechnical topics in leasing, Part 1: Operating leases moving to the balance...
This article presents an overview of the proposed changes in the Joint FASB/IASB Discusson Paper titled Leases: Preliminary Views and discusses some of the implications.
View ArticleTechnical topics in leasing, Part 3: The future of leasing
This article discusses some of the ways that a change in lease accounting could affect business practices and suggests some “stress tests” that could be used today to determine whether an arrangement...
View ArticleTechnical topics in leasing, Part 4, The lessor’s perspective on lease...
The fourth installment of our leasing series summarizes tentative decisions made by the FASB and the IASB on lessor accounting. Topics include when a lease is considered a sale; measurement issues;...
View ArticleCommercial real estate: Why a rising tide won't lift all boats
Though many observers believe that the recession officially ended in the summer of 2009, most industries, including commercial real estate (CRE), continue to feel its effects. This article explores the...
View Article5 steps of sell-side due diligence on restaurant sale
When selling your restaurant, think like a buyer to pinpoint the strengths and weaknesses of your sales pitch and your business. Learn five steps to help your sell-side due diligence pay off.
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