by CPA Journal | Nov 13, 2018 | Articles, Lease Accounting
Summary provided by MaterialAccounting.com: This article provides insights into upcoming accounting changes to the GAAP standards. This article contains practical guidance and support as to the appropriate disclosure of the expected effects of significant future...
by CPA Journal | Aug 27, 2018 | Articles, ASC 842, IFRS 16, IFRS Accounting, Lease Accounting, US GAAP Accounting
Summary provided by MaterialAccounting.com: This article contains information from a panel about how to implement FASB’s new lease accounting standards. Pictured, left to right: Prabhakar Kalavacherla, Mark LaMonte, Marc Siegel, Scott Taub, and...
by CPA Journal | Aug 23, 2018 | Articles, ASC 842, Lease Accounting, US GAAP Accounting
Summary provided by MaterialAccounting.com: This article provides an overview of lessor accounting under ASC 842, including how to prepare for your transition to the new standard. In contrast to the lessee model, the lessor model under FASB’s new lease...
by CPA Journal | Aug 22, 2018 | Articles, Assurance, Debt, Discount Rates, Equity Securities, Investment Accounting
How should contingent consideration, also known as earnouts, be valued? A dozen specialists will likely give a dozen different answers. Ten years after FASB released Statement of Financial Accounting Standards (SFAS) 141(R), Business Combinations (now...
by CPA Journal | Aug 20, 2018 | Articles, Auditing, Revenue Recognition
Pictured, left to right: Charles Wright, Norman Strauss, Wesley Bricker, and Kyle Moffatt Photos by E. Lee White Bricker began the panel by showing the audience an introductory video on the role of the various organizations that make up the U.S. financial reporting...
