This episode explores the tentative FASB decisions regarding common control arrangements in leases and recent guidance from the Center for Plain English Accounting regarding accounting for pass-through entity taxes.
- Tentative decisions from Feb. 15, 2023, FASB board meeting on Leases (Topic 842)
- Common control arrangements
- Leasehold improvements
- Recent guidance from the Center for Plain English Accounting on accounting for pass-through entity taxes