Companies that own large pieces of equipment often choose to lease that equipment to other businesses. The company, or lessor, reviews the terms of each lease to determine how to record it in ...
The Financial Accounting Standards Board voted to modify its leases standard so some companies won’t have to recognize a heavy loss at the beginning of certain types of lease contracts. The change, ...
Rochester Institute of Technology adopted the Financial Accounting Standards Board (FASB) new accounting guidance on leases FASB Accounting Standards Codification Section 842 ("ASC 842") on July 1, ...
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