Browse By

Ideas & Insights

 



White Paper

Simplifying the test for goodwill impairment

Our white paper includes information about the simplified goodwill impairment test, which no longer requires Step 2 to be performed.

  • Dombrowski, Robert
  • |













White Paper

New credit losses standard in a nutshell

Brief and basic answers to key questions about the new credit losses standard that highlight what you need to know and consider now.

  • Lundberg, Mike
  • |



White Paper

Leases: Overview of the new guidance

An overview of the new guidance, including the requirement for lessees to recognize assets and liabilities for all but short-term leases.

  • Stuart, Richard
  • |



White Paper

FASB issues revisions to consolidation guidance

ASU 2015-02 is intended to make targeted improvements to the consolidation guidance in response to concerns expressed about the current guidance.

  • Stuart, Richard
  • |