Will Kenton is an expert on the economy and investing laws and regulations. He previously held senior editorial roles at Investopedia and Kapitall Wire and holds a MA in Economics from The New ...

To qualify as a capital lease, a lease contract must satisfy any of the following four criteria: In 2016, the Financial Accounting Standards Board (FASB) amended its accounting rules, requiring ...

On August 27 th, I met with my fellow members of the FASB ... that operating leases are a form of off-balance sheet debt that should be considered when calculating invested capital and shareholder ...