GASB 87: Accounting for Lease Modifications

LeaseQuery experts describe what triggers a lease modification and how to account for them under GASB 87. From lease modification triggers to journal entry adjustments, the on-demand webinar also includes a comprehensive example of lease modification under the GASB framework.

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Software Capitalization Rules under US GAAP and GASB

Software Capitalization Rules under US GAAP and GASB

1. Software Capitalization Rules under FASB and GASB 2. Types of software Purchased software Internally-developed software Software as a Service (SaaS) 3. SummarySoftware Capitalization Rules under FASB and GASB The capitalization of software development costs was a...

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