By Dave Roth In 2016, the FASB issued a long-awaited revision to lease accounting, ASC 842. The new standard will require most leases to be brought onto the balance sheet to reflect the future obligation of the lease contract.

Mergers and acquisitions are big buzzwords in the business world, especially the world of startups. In the larger corporate world, these transactions often make headlines, and the leading of a huge merger can make or break the career of a CEO.

There are studies that say 82% of businesses fail because of poor cash flow or being cash poor, rather than the failure to run a profitable business. Why is this? In part is because the success of a business is too often tied to black and white things like profit and loss, operating in the red or in the black, or assets and liabilities.