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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
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White Paper

Leases: Overview of the new guidance

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

  • Stuart, Richard
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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
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White Paper

Fair value of a noncontrolling interest

A summary of the considerations involved in estimating the fair value of a noncontrolling interest recognized in business combination accounting.

  • Hill, Lindsay
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