This content was published prior to the merger of equals between BKD and DHG on June 1, 2022. See all FORsights for the most up-to-date articles, webinars, and videos.
No Extra Time for NFP Conduit Bond Obligors on Lease Standard

Additional implementation time has been approved for several major standards on the new lease guidance, but the relief is limited for not-for-profit (NFP) conduit bond obligors. It is critical for health care and higher education NFPs that issue conduit debt to understand which effective dates apply to them. Read on for more information that may affect NFPs.