LeasingNotes: FASB Archives

FASB Archives

Mar 4	Genie in a bottle? Shawn Halladay March 4, 2007 Know More: FASB 2.0, FASB Okay, I just couldn’t pass this one up. The House passed legislation requiring the SEC to reduce the complexity in financial reporting. Say what? Continue Reading Posted at 1:21 PM \| Permalink \| Comments
Jan17	No delay for FIN 48 Shawn Halladay January 17, 2007 For those of you struggling with how to implement FIN 48 for this year’s audit – keep struggling. Today, the FASB rejected any postponement. So, tell me – how does that thumb in your eye feel? Continue Reading Posted at 10:24 AM \| Permalink \| Comments
Oct 4	Principles or pain? Shawn Halladay October 4, 2006 Where are the principles if we need to have specific guidance such that the regulators create a rule for every accounting nuance that arises? Let’s just hope that lease accounting isn’t made the guinea pig in this process. Continue Reading Posted at 1:09 PM \| Permalink \| Comments
Aug 3	Uncertain tax positions Shawn Halladay August 3, 2006 For the benefit of those extremely few of you that won’t read the entire pronouncement, FIN 48 describes the recognition and measurement of uncertain tax positions. Continue Reading Posted at 2:00 PM \| Permalink \| Comments
Jul20	A giant leap for... Shawn Halladay July 20, 2006 Now what do I do as an investor? The balance sheet shows a bunch of assets, some of which are real and some of which are leasehold interests. The real assets can be converted to cash, but not the leasehold interests Continue Reading Posted at 12:50 AM \| Permalink \| Comments
Mar 1	Whither off balance sheet financing? Shawn Halladay March 1, 2006 Are we going to lose off balance sheet financing? Continue Reading Posted at 10:43 AM \| Permalink \| Comments

FASB Archives

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