- In this webinar, Baker Tilly and Runzheimer discuss the new lease accounting standard, ASC 842, Leases, and the widespread impact of the new standard on their fleet.
- M&A activity in Central Pennsylvania saw an increase during the first quarter of 2017 with the number of closed transactions going up by 6.7 percent.
- The Congressional Budget Office (CBO) issued a report showing an increased demand for primary care services over the last decade.
- The new standard requires additional consideration and documentation of the standalone selling price or when the standalone selling price is not observable, when variable consideration is part of the transaction price, and when there are changes in the transaction price after contract inception.
- Variable consideration can be allocated to all of the performance obligations based on the relative standalone selling price or only to specific performance obligations depending on its relevance to a specific performance obligation.
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