FASB has proposed an update to ASC 842 discount rate guidance that would affect non-public...
Some analysts are concerned about rumors of off-balance-sheet financing. The concerns stem a...
Private companies are reporting that they are still not ready for ASC 842 Lease Accounting. Nearly...
Companies looking to go public via a special purpose acquisition company (SPAC) often find...
Roll forward reports, commonly requested by auditors for each audit, have long been known for being...
First things first, What is a discount rate? A discount rate is an interest rate. The term...
As companies manage their lease portfolios, they often need to update their discount rates to...
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