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FASB expands conceptual framework with reporting entity info

FASB expands conceptual framework with reporting entity info

by Accounting Today | Jun 8, 2023 | Articles, ASC 840, ASC 842, Lease Accounting

Summary provided by MaterialAccounting: This article discusses changes to the conceptual framework for financial reporting under FASB.    The Financial Accounting Standards Board released a new chapter Thursday of its Conceptual Framework describing a reporting...
Time-consuming government-reporting requirements on the horizon

Time-consuming government-reporting requirements on the horizon

by Accounting Today | May 30, 2023 | Articles, GASB, Government Accounting

Summary provided by MaterialAccounting.com: This article discusses upcoming changes to the financial reporting requirements under GASB.  — The pace of issuance and implementation of new Governmental Accounting Standards Board statements continues to accelerate....
FASB expands conceptual framework with reporting entity info

FASB proposes to add guidance on accounting for profits interest awards

by Accounting Today | May 11, 2023 | Articles, US GAAP Accounting

Summary provided by MaterialAccounting.com: This article summarizes the FASB’s proposed changes to the accounting standards. The Financial Accounting Standards Board proposed an accounting standards update Thursday that would add illustrative guidance to help...
Best practices for implementing the new lease accounting standard

Best practices for implementing the new lease accounting standard

by Accounting Today | Feb 16, 2023 | Articles, ASC 842, Lease Accounting

Summary provided by MaterialAccounting: This article describes the best tips for implementing ASC 842.  The new standard requiring all leases longer than 12 months to be recorded on balance sheets is now in effect for nonpublic companies with a fiscal year beginning...
Watch out: Top focal points for audit season

Watch out: Top focal points for audit season

by Accounting Today | Dec 30, 2022 | Articles, Auditing, Lease Accounting

Summary provided by MaterialAccounting.com: Are you ready for audit season? This article explores top tips for upcoming audits, including potential trouble spots.  — As companies look ahead to audit season, it’s more important than ever to stay aware of...
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