by CPA Journal | Jan 13, 2016 | Articles, ASC 350, ASC 350-20, ASC 350-40, Featured, Goodwill Accounting, Impairment, Intangible Assets, Internal-Use Software and IT Subscriptions, US GAAP Accounting
Summary provided by MaterialAccounting.com: The article below addresses concerns related to intangible assets and business combinations as well as FASB’s possible direction of future standards. In Brief Since January 2014, FASB has issued several significant...
by CPA Journal | Jan 13, 2016 | Articles, Lease Accounting
Summary provided by MaterialAccounting.com: This article provides a summary of changes to lease accounting under GAAP. In Brief FASB’s long-debated exposure draft of a new standard on accounting for leases has raised the possibility that almost all leases will...
