So you made it through Part One and were curious enough to move on to Part Two? I commend your bravery. In this article, I’ll continue outlining the expected changes FASB is working on implementing. This will include modifications in: lessee profit and loss pattern, purchase options, variable payments, residual guarantees, short term leases, and..

Are you ready for the new FASB rules? If you’re like 99% of us, the answer is probably no. But the deadline is fast approaching and we are all running out of time to get organized and prepared. As most of you have probably heard, the new FASB is designed to make companies more transparent—especially..

In light of the recent turnaround in the commercial real-estate sector, the market has, so far, shown an increase in the amount of occupied office space in the first and second quarters of 2011. The first quarter showed an increase of 5.5 million square feet of inhabited office space, while the second measured a close..