Accounting Matters

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FASB Votes to Defer Effective of New Lease Accounting Standards

October 2019
Accounting Standard Update (“ASU”) 2016-02, Leases (Topic 842), was issued in February 2016. For nonpublic entities, it was scheduled to be effective for fiscal years beginning after December 15, 2019.  Early adoption was allowed. More »

Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (topic 606 or ASC 606)

August 2018
Non-public entities are required to apply the new guidance under Topic 606 in annual periods beginning after December 15, 2018 (therefore, for the year ended December 31, 2019 for entities with a calendar year-end), and in interim periods beginning after December 15, 2019. More »

 

 


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