Income tax provision considerations for financial statement preparers
Financial statement preparers should consider the impact of new tax laws and regulations on income tax calculations and disclosures in their 2022 financial statements.
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Topic:
Lessor accounting under ASC 842
Our whitepaper explains contracts within the scope of Topic 842, as well as a lessor’s accounting under ASC 842 for its contracts that are (or include) leases.
Discount rate for lessees that are not PBEs
The FASB tentatively decided to allow lessees that are not PBEs to make the risk-free rate election by class of underlying asset.
Accounting for certain leases with variable lease payments
ASU 2021-05 addresses the accounting for a lease with variable lease payments that do not depend on a reference index or a rate.