This episode explores the tentative FASB decisions regarding common control arrangements in leases and recent guidance from the Center for Plain English Accounting regarding accounting for pass-through entity taxes.

*** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. ***

Resources:

• Feb. 15 FASB board meeting on Leases (Topic 842): common control arrangements
• Video of meeting
• Tentative decisions
• Accounting & Auditing Knowledge Hub
• Join the NJCPA Accounting & Auditing Standards Interest Group