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Mind the GAAP
Newly minted CPAs typically have limited hands-on auditing experience. They almost always have no training in specialty areas, such as forensics. A term now commonly used—“frauditing”—connotes...
ICYMI | Seven Years at the Forefront of Standards Setting
In Brief For the last seven years, Russell G. Golden has served as FASB’s chairman. During this time, and for the nine years previously, he has seen the standards setter face numerous...
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GASB 87 Training: 10 Resources and Tips to Ease Your Transition
Get ten tips to a smooth transition to GASB 87.
Leasehold Improvements Accounting and Amortization under US GAAP
Understand the accounting for leasehold improvements.
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COVID’s Impact on FASB Proposed Changes
How has COVID-19 impacted the new lease accounting changes?
Goodwill and Basis Differences in the Equity Method of Accounting (ASC 323)
How to account for differences of an equity method investment under ASC 323.