The coronavirus pandemic has led to a likely delay in the effective date of FASB’s new lease standard as well as an environment in which lease concessions may lead to new accounting considerations.

The Center for Plain English Accounting provides considerations for accountants to help them determine whether an engagement is considered a bookkeeping service or a preparation service that would ...

Mark Cowan, director of the Master of Accountancy – Taxation program and professor, and JoAnn Wood, a lecturer in the ...