Hours: Monday - Friday 8:00 am - 5:00 pm

Resources

Search Results

FASB votes to simplify accounting for common control leases

FASB votes to simplify accounting for common control leases

For common control leases, the FASB is drafting amendments to simplify determining whether a lease exists, the classification of the lease, and accounting for leasehold improvements.
Cybersecurity governance and the board’s role

Cybersecurity governance and the board’s role

The SEC has proposed amendments to its cybersecurity rules for private companies. If enacted, some boards may require cultural and structural changes to address governance gaps.