FYI


Cheryl Linthicum, Mark Taylor and Teri Yohn will begin one-year terms in August as academic accounting fellows in the SEC’s Office of the Chief Accountant. Linthicum is associate professor at the University of Texas at San Antonio; Taylor holds the John P. Begley Chair in Accounting at Creighton University in Omaha, Neb.; and Yohn is associate professor at Georgetown University in Washington, D.C.

The trustees of the International Accounting Standards Committee Foundation reappointed three members of the International Accounting Standards Board effective July 1, 2005. Robert Garnett, Gilbert Glard and James Leisenring each will serve an additional five-year term.

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Getting leases in line

ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.