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Ideas & Insights


Technical accounting consulting

In-depth financial reporting knowledge and objective financial advice for all stages of the business life cycle.

Financial Reporting Insights

Proposed narrow amendments to IAS 16

Proposed amendments address the accounting for net proceeds from selling items produced while an asset is being made available for use.

Financial Reporting Insights

Form AP tool for audit committees

The Center for Audit Quality recently issued a tool to help audit committees understand the Form AP requirements.

Financial Reporting Insights

Uncertainty over income tax treatments

IFRIC 23 provides specific guidance for how uncertainty about a tax treatment should be reflected in the accounting for income taxes.

Financial Reporting Insights

PCAOB adopts auditor reporting standard

A new standard requires auditors to provide additional information in their reports on audits of financial statements.

Financial Reporting Insights

Questions regarding ASU 2015-12

Employee benefit plan administrators commonly have raised three questions related to the implementation of ASU 2015-12.