Lease Accounting: Simplifying the discount rate debacle
Discount rates need to be captured when implementing the new lease accounting standard. The guidance for non-public companies is more lenient than that for public companies but requires significant consideration as the date approaches.
Changes to GAAP Benefits Public Companies Installing Cloud-Based Technology
Under an update to the U.S. GAAP, public companies have an opportunity to spread out the costs of setting up higher cost business systems that operate on cloud technology.
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