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Five FAQs about Embedded Leases
#1: What is an Embedded Agreement? According to ASC 842, a contract contains a lease if, “the contract conveys the right to control the use of identified property, plant, or equipment
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BMSS Presents: Implementing the New GAAP Lease Standards
After a number of delays and postponements, Accounting Standards Codification (ASC) 842, Leases, is finally here. Join us as Mike Cheng, National Professional Practice Partner with Frazier & Deeter, and
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Closing the GAAP on Accounting Changes
Written by Derrel Curry, CPA, CGMA Several accounting and reporting changes are effective for your calendar year 2016 financial statements or your fiscal year-end 2017 financial statements, collectively referred to
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