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Recent articles
FASB Drafts Update to Make Leases Standard Easier to Prepare
Read about FASB’s proposed updates to new accounting standards.
Private Company Accounting Standards
The CPA profession has been debating the concept of separate accounting standards for closely held businesses for over 40 years. In the December 1972 Journal of Accountancy, two CPAs...
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Setting the Audit Committee Agenda for 2018
With new accounting standards, audit quality pressures from the Public Company Accounting Oversight Board (PCAOB) and uncertainty in the business and regulatory environment, many audit...
FASB to Address Land Easements in Upcoming Lease Update
FASB issued an update to help preparers with land easements.
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Implementing Variable Considerations in Revenue Recognition
In May 2014, FASB and the IASB released a final, converged standard on revenue recognition [see Accounting Standards Update (ASU) 2014-09 and IFRS 15]. The new standard introduces sweeping...
The Potential Impact of Lease Accounting on Equity Valuation
Learn how lease accounting will impact equity valuation.