The specific inclusions and exclusions can vary significantly based on the type of lease (e.g., Gross, Modified Gross, Triple Net) and are often heavily negotiated. One common provision found in ...

This report is one of a series on the adjustments we make to convert GAAP data to economic earnings. Reported earnings don’t tell the whole story of a company’s profits. They are based on ...

The updated IFSCA framework creates a detailed regulatory structure for ship leasing activities in IFSCs, including operating and financial leases. The circular aims to strengthen India’s maritime ...

The Financial Accounting Standards Board issued a post-implementation review Thursday of its 2016 standard on leases and found it generally met its objective of providing investors with more ...

Almost every small business reaches a precipice where they need to finance or lease equipment, vehicles, or both. And while the first time or two can make a business owner feel anxious, the reality ...

Greater interest in operating leases is emerging as the market increasingly focuses on access to and usage of business jets versus outright ownership. We have profiled three companies offering ...

Rochester Institute of Technology adopted the Financial Accounting Standards Board (FASB) new accounting guidance on leases FASB Accounting Standards Codification Section 842 ("ASC 842") on July 1, ...