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Recent articles
Financial Reporting and Auditing Implications of the COVID-19 Pandemic
This article explores the way COVID-19 impacts financial reporting and audits.
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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How to Calculate the Present Value (PV) of Future Lease Payments in Excel
Learn how to calculate the present value of lease payments.
ICYMI—Applying the New Accounting Guidance for Contributions
In Brief Not-for-profit organizations receive financial donations as a matter of course, but the accounting for that revenue depends on whether the transaction is classified as a contribution...
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Why Clients Shouldn’t Ignore FASB Lease Standards
Companies need to prioritize ASC 842 despite the delay because of COVID-19.
GASB at 35: A Look Back, A Look Forward
In Brief The need for accounting standards for government entities has been long recognized, but the road to establishing the right body to set such standards was not a smooth one. Success was...