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Recent articles
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.
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FASB to Drop Obsolete Guidance for Steamship Companies
FASB to Drop Obsolete Guidance for Steamship Companies FASB has agreed to delete an outdated piece of guidance from U.S. GAAP governing a soon-to-expire income tax deferral related to funds...
FASB Pitches GAAP Improvements Covering Income, Derivatives
In what the Financial Accounting Standards Board (FASB) calls a “perpetual project,” a proposed Accounting Standards Update has been issued that will make technical corrections,...