2021. In response, the FASB established a December 31, 2022, expiration date for ASC 848. In March 2021, the FCA announced that the intended cessation date of LIBOR in the United States would be June 30, 2023. Accordingly, ASU 2022-06 defers the expiration date of ASC 848 to December ...
Accounting for Leases Recognized as Part of a SPAC Transaction Other Resources Footnotes Accounting Spotlight August 16, 2022 View the PDF Lease Accounting — Planning on Going Public? What You Need to Know About the Potential ASC 842 Implications Background Over the past sever...
Accounting calculations and lease reporting Potential issues. How will you calculate and report on the lease data you’ve captured? Spreadsheets can be inefficient and risky for all but the smallest number of leases. Instead, you’ll probably need new software or a software upgrade that helps you...
1, 2022, released the calendar year (CY) 2023 Hospital Outpatient Prospective Payment System (OPPS) and Ambulatory Surgical Center (ASC) Payment System Final Rule with comment period (CMS-1772-FC), which includes proposals to update payment rates, policies and regulations affecting ...
Accounting calculations and lease reporting Potential issues. How will you calculate and report on the lease data you’ve captured? Spreadsheets can be inefficient and risky for all but the smallest number of leases. Instead, you’ll probably need new software or a software upgrade that helps you...
On June 3, 2020, FASB issued Accounting Standards Update (ASU) 2020-05, as a limited deferral of the effective dates of the following Updates (including amendments issued after the issuance of the original Update) to provide immediate,...
Hybrid Hospital-Wide All-Cause Risk Standardized Mortality (Hybrid HWM) measure — beginning with a voluntary submission period that would run from July 1, 2022, through June 30, 2023, and followed by mandatory reporting beginning with the reporting period that runs July 1, 2023, through June ...