With the first year of the new lease accounting standards implementation complete, organizations find themselves at a critical juncture — the commencement of "day two" accounting. While the initial ...
A synthetic lease is a financing technique structured to be an operating lease for the lessee’s financial accounting purposes and a financing for U.S. federal tax purposes. Synthetic leases are most ...
Our August column ("Debunking lease propaganda by CPAs in Congress, and others, too," page 22) dismantled an early barrage of the kind of self-serving arguments the Financial Accounting Standards ...
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