Ideas & Insights

The accounting for property damage and other losses that an entity has insured itself against any related insurance recoveries.

The GASB has issued guidance addressing financial reporting implications of the replacement of interbank offered rates.

The FASB recently provided temporary optional guidance intended to ease the burden reference rate reform on financial reporting.

Learn more about the current expected credit loss standard, the London Interbank Offered Rate transition and tax reform.

Concerns have been raised that replacing Libor with an alternative reference rate may trigger a number of challenges.

Guidance would facilitate transitions of existing debt and derivatives to alternative benchmark rates without creating taxable exchanges.

Information about the LIBOR phase out, identification of replacement rates and resultant operational and accounting considerations.

A recent GASB proposal addresses financial reporting implications resulting from the replacement of an Interbank Offered Rate.

The FASB has added a project to its agenda to address accounting changes necessitated by reference rate reform.

The FASB has added a fifth U.S. benchmark interest rate that may be used in the application of hedge accounting.

An overview of the clarifications to identifying reciprocal and nonreciprocal transactions and conditional and unconditional contributions.

OCC provides clarification regarding how examiners evaluate and communicate bank performance under CRA to promote consistency and efficiency

Article on ESOP distributions, focusing on the detailed mechanics of the how, when and what value is used at the time of the sale.

It recently has come to our attention that some financing entities have entered into various residential mortgage loan purchase programs, which ...

Buyers should to consult with valuation specialists when determining the fair value of acquired inventory in a business combination.

The financial reporting resource center - leases, provides insightful knowledge on matters related to leasing.

Gain insightful knowledge and understanding of recent standards, developments and practice issues related to financial instruments.

Gain insightful knowledge and understanding of accounting standards under development and proposed accounting guidance.

This financial reporting resource center contains articles and related insights on business combinations accounting topics.

This financial reporting resource center contains articles and related insights on consolidations-related accounting topics.

This financial reporting resource center contains articles and related insights on debt-related accounting topics.

This financial reporting resource center contains articles and related insights on accounting topics related to equity.

Financial Resource center with insight articles and white papers devoted to statement presentation and disclosure for middle market.

The financial reporting resource center - income tax, provides insightful knowledge on matters related to the new tax reform for income tax.

This financial reporting resource center contains articles and related insights on goodwill and long-lived assets topics.

The following resources provide insightful knowledge related to private company standard setting and miscellaneous.

The Financial Reporting Resource Center, Revenue recognition, provides insightful knowledge related to revenue recognition.

A guide to understanding and analyzing the accounting guidance applicable to debt and equity instruments issued in financing transactions.

This financial reporting resource center contains articles and related insights on fair value-related accounting topics.

There are issues in impairment testing of these long-lived assets that can involve a complex, multi-step approach.

There are factors to be considered in conducting an assessment, and interim impairment testing and adoption considerations as well.

A side-by-side comparison and brief summary of accounting guidance for the impairment of goodwill and other long-lived assets.

Private-company accounting alternative for the subsequent accounting of goodwill and considerations before electing the alternative.

Q&As on the FASB’s definition of a public business entity, which is used to specify the scope of accounting and reporting guidance.

This resource center provides insightful knowledge, recent developments and practice issues related to the insurance industry.

Stay current on the latest IFRS news and resources

Gain insightful knowledge and understanding of recent accounting standards, developments and practice issues on a variety of topics.

The Financial Reporting Resource Center, Coronavirus, provides insightful knowledge related to the Coronavirus pandemic.

Gain insightful knowledge and understanding of recent standards, developments and practice issues related to financial institutions.

This financial reporting resource center contains articles and related insights on financial services accounting topics.

...Financial Reporting Insights articles Answers to two recent health care-related accounting questions Updated white paper: Revenue recognition...

This financial reporting resource center contains articles and related insights on accounting topics in various industries.

Timely, insightful knowledge regarding today’s reporting issues and requirements, including articles, white papers and service offerings.

This financial reporting resource center contains articles and related insights on accounting topics relevant to the real estate industry.

Our new Audit Committee Guide for Financial Institutions offers practical guidance on your audit committee's full range of responsibilities

This financial reporting resource center contains articles and related insights on miscellaneous accounting topics.

These resources provide insightful knowledge and recent developments related to audits, reviews and compilations of private companies.

The financial reporting resource center - employee benefit plans, provides insightful knowledge on matters affecting employee benefit plans.

...Gain insightful knowledge and understanding of critical financial reporting issues and guidance affecting a variety of industries. Financial...

Resources and insightful knowledge related to International Financial Reporting Standards and International Standards on Auditing.

The financial reporting resource center - PCAOB, provides insightful knowledge on matters regarding the PCAOB.

This financial reporting resource center contains articles and related insights on other SEC regulatory matters.

The financial reporting resource center - SEC financial reporting, provides insightful knowledge on SEC financial reporting matters.

The discontinuation of LIBOR in 2021 could disrupt global markets, but planning for alternative reference rates will help the transition.

Timely, insightful information and resources regarding the latest financial reporting issues, changes and requirements.

The differences between U.S. generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS).

Guidance on applying for ASC 605-25, Revenue Recognition – Multiple-Element Arrangements, including examples illustrating various concepts.

The second in a series of articles on internal controls for employee benefit plans, focusing on plan document maintenance.

The first in a series of articles on internal controls for employee benefit plans, focusing on compliance with government regulations.

These resources provide insightful knowledge related to matters affecting public companies and companies planning to go public.