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An Analysis of the FASB’s New Going-Concern Standard and Its Relation to Liquidation Basis Accounting Requirements
Whether a company expects to remain in existence for a reasonable time into the future is a fundamental consideration for investors and creditors when evaluating investment alternatives.
| Joseph E. Trainor
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FASB’s New Accounting Standard on Leases: Overview of Some Key Requirements for Lessees and Implementation Considerations
The Financial Accounting Standards Board (FASB) issued its long-awaited new standard on the accounting for leases in Accounting Standards Update (ASU) 2016-02, on February 25, 2016.
| Patrick A. Casabona
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