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Lessors on the Lookout with New Lease Accounting Standards

By Rick Daubenspeck, Managing Director – Tangible Assets – Valuation & Business Analytics, BDO USA, LLP Early in 2016, the Financial Accounting Standards Board (“FASB”) issued a Finance Accounting Standard Update (“Topic 842”), ushering changes to how leases will...

Treasury Issues Section 956 Final Regulations

Summary Recently, the Department of the Treasury and the Internal Revenue Service (collectively, Treasury) issued final regulations that reduce the amount determined under Section 956 with respect to certain domestic corporations. The final regulations affect certain...