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EBITDA FASB

Proskauer Rose LLP

Inclusion of Government Grants in EBITDA

Proskauer Rose LLP on

In response to the COVID-19 epidemic, the U.S. government has provided relief to companies through various grant programs. The receipt of these grant proceeds represents a meaningful lifeline to many companies and the...more

Stinson - Corporate & Securities Law Blog

Effect of the New Revenue Recognition Standard on M&A

FASB’s new revenue recognition standard is expected to have wide ranging effects on M&A transactions. The new revenue recognition standard under GAAP (Accounting Standards Update 2014-09; Topic 606) will be applicable to...more

K&L Gates LLP

Lease Accounting Changes Are Around the Corner: How Will This Affect Borrowers Under Credit Facilities?

K&L Gates LLP on

Off-balance sheet operating leases are an important part of many companies’ financing strategies. A key attraction of operating leases is that neither leased assets nor lease payments are recorded on a company’s balance...more

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