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Ideas & Insights

 




White Paper

Fundamentals of Debt Classification

Borrowers are taking a look at the factors that led them to classify debt as current or noncurrent when preparing a classified balance sheet






















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
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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 ASC 842

An overview of ASC 842, including the requirement for lessees to recognize assets and liabilities for all but short-term leases.

  • Stuart, Richard
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White Paper

A guide to revenue recognition

Our comprehensive guide on ASC 606 includes in-depth discussion and many examples on the new revenue recognition model.