FASB Accounting Standards Codification (ASC) Topic 842, Leases, issued in February 2016, marked a significant overhaul in the financial reporting of long-term leases. Its adoption created many ...
A small business accounting for lease agreements on its financial records must differentiate between capital and operating leases. A capital lease must meet certain criteria for classification, and ...
As pandemic-related shutdowns battered the retail and restaurant industry, many tenants avoided defaulting on their leases by negotiating a lease workout. These agreements often provided tenants some ...
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