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Planning for Reference Rate Reform

The FASB recently issued ASU 2020-04 to provide accounting relief from the impact of reference rate reform. Reference rate reform is the expected cessation

FASB Votes to Propose Delay of New Revenue Recognition Standards for Franchisors and Lease Standards for All Non-Public Companies and Not-for-Profit Public Business Entities

Acknowledging the disruption caused by the COVID-19 pandemic and the strain it has put on the resources of many organizations, the FASB voted on April

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