- The final amended rule-Home Mortgage Disclosure Act (HMDA)-issued by the Consumer Financial Protection Bureau (CFPB) impacts reporting requirements.
- Multinational companies with annual revenue of at least $850 million are required to comply with country-by-country reporting requirements for tax years beginning on or after July 1, 2016.
- NY DFS Superintendent’s Rule Part 504, requires Board or senior officer to certify compliance with Bank Secrecy/Anti-Money Laundering laws.
- GSA released the final version of its Transactional Data Rule (TDR) on June 23, 2016 despite a number of serious concerns raised by the industry and the GSA OIG.
- So far in this series, we have discussed how to identify a lease in a contract and how to classify a lease (as operating or finance type) based on the terms of the lease contract. In this article, we discuss the initial recognition and measurement of leases and how re-measurement is made when changes occur in the contract during the estimated initial period of the lease.
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