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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

The devil is in the details

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


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.





White Paper

Business combinations: In motion

Summary of the FASB’s recent standard-setting activities that affect, or could affect, business combination accounting under ASC 805.

  • Marshall, Brian
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