All leases articles – Page 2
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Article
CECL queues up as next big accounting change in 2019
The long-awaited new accounting for credit losses, better known as CECL, is moving forward in 2019 unless someone takes definitive action to delay or alter it.
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Blog
Study: Audit costs on rise again in 2017
The latest analysis of audit and non-audit fees shows audit fees paid by public companies crept upward in 2017 for the fifth straight year.
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Blog
SEC plans focus on internal controls at year-end
Given big changes companies are undertaking in their accounting processes, staff at the SEC plan to pay special attention to internal controls.
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Blog
FEI group provides guides on leases, CECL controls
FEI’s corporate reporting group has developed its own guides for preparers on how to assure sound controls with major new accounting adoptions.
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Article
Revenue compliance questioned heading toward year-end
Whatever public companies have disclosed about revenue recognition so far, regulatory reaction after two quarterly filings would suggest they should plan to say more.
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Blog
Lease tools emerge to aid in last-minute adoption work
With less than three months until new lease accounting rules take effect, new tools are emerging to help companies that are still working on implementation.
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Blog
Companies should revisit revenue compliance, SEC staff hint
SEC staff have signaled companies might want to take a second look at their revenue recognition compliance as they approach their first year-end filing under ASC 606.
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Article
Guidance equips companies to advance CECL adoption
Recent guidance and potentially more to come is aiding companies in their long journey to adopt the new CECL method for reflecting credit losses.
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Blog
SOX-related audit costs rise again in 2017, poll says
Half of the largest public companies saw SOX-related audit costs rise in 2017, driven by regulatory pressure, M&A activity, and new accounting rules.
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Blog
FASB approves huge simplification to lease rules
FASB has finalized an enormous simplification of the pending new lease accounting standard, permitting companies to forego historic presentations.
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Blog
FASB approves tweaks to lease accounting standard
The Financial Accounting Standards Board has finalized a number of improvements to its new guidance on lease accounting, which public companies are working to adopt in 2019.
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Blog
Companies reflect pain points over accounting change
Virtually all public companies are feeling some pain over accounting change occurring in their organizations the past few years, according to a recent poll.
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Blog
Newest poll shows lag in lease accounting adoption
With only six months to the effective date of a new lease accounting rule, more than half of companies have not started to prepare, according to a new survey.
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Blog
System, identification issues complicate lease adoption
Companies are telling the SEC they are still having trouble getting IT systems in place that can put leases on corporate balance sheets as required in 2019.
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Article
As lease rules advance, companies need to alert investors
Lease accounting is the next big accounting change on deck, and companies should be prepared to give investors plenty of advance notice on what to expect.
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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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Article
Early adoption options could ease some accounting strife
Despite the enormity of accounting change occurring at public companies, some might spare themselves some grief by adopting certain rules before they are mandatory.
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Article
Weary from accounting change, companies gear up for leases
With year-end reporting and revenue recognition implementation nearly complete, firms are preparing for their next accounting freak out—this time over leases.
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Article
Early adopters of simpler hedge rules pause in uncertainty
Simpler hedge accounting regulations have accountants and FASB alike wondering if they need even further clarification.
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Article
In M&A, SEC hints at relief over accounting rule differences
M&A deals could become a little more complicated this year as a result of changes in accounting standards and complexity around what needs to be reported.
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