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Ideas & Insights


Financial Reporting Insights

Deferred tax asset valuation allowance

Our article discusses weighting evidence in discerning whether a valuation allowance should be recognized for deferred tax assets.

Financial Reporting Insights

TQA: Borrower accounting for PPP loans

The AICPA recently released guidance regarding the accounting for a loan received under the Paycheck Protection Program.

Financial Reporting Insights

IFRS 9 and COVID-19

Recently, the IASB issued guidance regarding the accounting for expected credit losses in light of the COVID-19 pandemic.