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TopicImpact (and Non-Impact) of Recent FASB Lease Financial Statement Reporting Changes
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Façade: An exterior side of a building that is usually characterized as the front of the building. From an engineering perspective, the façade may have a significant impact on energy efficiency…

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Generally Accepted Accounting Principles (GAAP): The common set of standards, rules, procedures, and principles accepted by professionals in the accounting industry. This framework has been adopted by most publicly traded…

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FASB Lease Accounting Changes

For better or worse, given the Financial Accounting Standards Board (“FASB”) changes which went into effect December 15, 2018 for public companies, and the future changes for private companies effective…

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