April 23, 20180Comments

The Impacts of Operating Leases Moving to the Balance Sheet

The Financial Accounting Standards Board (FASB) introduced a new accounting standard (ASU 2016-02) that requires companies to recognize operating lease assets and liabilities...

by Alec Estrada

October 12, 20170Comments

Pension Cost Accounting Rule Change

The Financial Accounting Standards Board (FASB) introduced a new accounting standard that requires companies to present service cost as the only operating component of...

by David Trainer