by GAAP Dynamics | Oct 26, 2021 | Articles, IFRS 16, IFRS Accounting, Impairment, Lease Accounting
Summary provided by MaterialAccounting.com: This article provides an overview of accounting for impairment of lease receivables under IFRS 9. The accounting for leases by lessees and lessors is covered by the IFRS 16 Leases standard. From a lessor perspective, at the...
by GAAP Dynamics | Sep 21, 2021 | Articles, Bonds, Debt, Debt Securities, IFRS Accounting
ESG bonds are growing in popularity with the rise in interest in environmental, social, and corporate governance issues and the importance that investors are placing on companies to be environmentally and socially responsible. Companies use ESG bonds as a means of...
by GAAP Dynamics | Jul 13, 2021 | Articles, ASC 606, Revenue Recognition
Summary provided by MaterialAccounting.com: This article explains how private company franchisors apply ASC 606. ASC 606, Revenue from Contracts with Customers, was released by the FASB in May of 2014. It was effective for public companies in 2018 and was...
by GAAP Dynamics | Jun 22, 2021 | Articles, ASC 321, Equity Securities, Impairment, Investment Accounting
Summary provided by MaterialAccounting.com: Learn about the measurement alternative under ASC 321 and the best way to apply it when accounting for equity securities. If an investment in an equity security does not have a readily determinable fair value and it is not...
by GAAP Dynamics | Jun 1, 2021 | Articles, CECL, Investment Accounting
Summary provided by MaterialAccounting.com: Learn how to account for guarantees under ASC 460, including certain guarantees that fall under the CECL model in ASC 326. ASC 460 Guarantees, provides accounting and disclosure requirements for guarantees. Certain...
