All Topic 840 articles

  • LeasesSurvey
    Article

    Takeaways from FASB leases roundtable

    2020-09-23T14:50:00Z

    FASB held a public roundtable on implementation of the new lease accounting standard, discussing technical issues that are challenging for practitioners and where additional or amended guidance might be needed.

  • Accounting
    Article

    FASB Q&A addresses lease concessions related to coronavirus

    2020-04-13T15:03:00Z

    FASB staff has issued interpretative guidance in the form of a question-and-answer document addressing accounting for lease concessions related to economic effects of the coronavirus pandemic.