All Off Balance Sheet articles
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Blog
FASB plans new expedient for lease accounting
The Financial Accounting Standards Board is preparing to propose a modification to the pending lease accounting standard to amend the transition guidance.
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Blog
FASB proposes another tweak to consolidation rules
Even as new rules on consolidation take hold in 2016, the Financial Accounting Standards Board is proposing a tweak to the guidance, and it might propose more change in the future. Tammy Whitehouse has more.