FASB published a proposed Accounting Standards Update (ASU) aimed at easing some of the challenges related to the scope of financial reporting on a couple fronts. In relation to Topic 815, the news ...
The Financial Accounting Standards Board’s (FASB) recent lease accounting standards (ASC 842) are impacting toll agreements for stand-alone battery energy storage systems (BESS). These standards ...
The March A&A Focus webcast featured discussions on balancing innovation and risk in AI adoption, determining the accounting owner of leasehold improvements under FASB ASC 842, and updates and ...