Topics accounting term paper

To the Point - FASB addresses issues raised during drafting of the new leases standard
The FASB came back to the table to discuss several issues that arose as its staff was drafting its new leases standard. The Board reached decisions on a lessee’s accounting for a modification to the lease term, a lessor’s recognition of initial direct costs in a sales-type lease and a lessor’s presentation of its net investment in a sales-type or direct financing lease. The Board also considered but decided against adding separate guidance for nonpublic business entities. The Board indicated that it will set an effective date for the new standard in early November.

Topics accounting term paper

topics accounting term paper

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