All Income Statement articles
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Article
FASB gives final word on how to account for cloud costs
Unraveling an accounting simplification, companies are returning to an older way to account for software costs associated with certain cloud computing arrangements.
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Blog
Early disclosures point to material effect of lease rules
Of the 100 largest lessees in U.S. capital markets, 76 percent say new lease accounting rules will be material to the balance sheet; 20 percent are still assessing.
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Blog
Accountants tally Brexit effect in financial statements
To prepare for Brexit, companies need to consider how they might be exposed to new risks, assuring they are reflected in accounting and financial reporting. Tammy Whitehouse analyzes a new PwC report that discusses what near- and long-term issues companies can expect.