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Investment Accounting Methods under US GAAP Explained

Investment Accounting Methods under US GAAP Explained

by Kiley Arnold | Nov 12, 2021 | Articles, ASC 320, ASC 321, ASC 323, Debt Securities, Equity Method, Equity Securities, Investment Accounting, US GAAP Accounting

What is an investment in accounting? You have probably heard of stock investments, and the term “investment” may lead you to immediately envision stocks, bonds, and mutual funds. While this line of thinking is correct, accountants view investments as this and much...
Asset Retirement Obligation (ARO) Accounting under ASC 410 and ASC 842 Explained with Example

Asset Retirement Obligation (ARO) Accounting under ASC 410 and ASC 842 Explained with Example

by Kiley Arnold | Nov 10, 2021 | ARO Accounting, Articles, ASC 410, ASC 842, Fixed Asset Accounting, Lease Accounting, Retirement

Have you ever entered into an operating lease for a building, constructed leasehold improvements, and determined based on the provisions of the lease that you are legally obligated to remove the leasehold improvements at the end of the lease? If so, then you had an...

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Material Accounting

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  • Auditing
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