Ideas & Insights

An overview of changes with respect to the fair value measurement disclosures in Topic 820 of the FASB’s Accounting Standards Codification.

A white paper about how entities in the industrial products industry may be affected by the new revenue recognition guidance in ASC 606.

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

A summary of changes made to the accounting for nonemployee share based payments, including such payments being within the scope of ASC 718.

A comprehensive white paper about how construction contractors are affected by the new revenue recognition guidance in ASC 606.

Our whitepaper explains how a private company can be in a position to efficiently adopt the FASB’s new revenue recognition guidance.

Our whitepaper demonstrates that private companies should light the fire of urgency with respect to implementing FASB ASC 606.

Our white paper includes information about the simplified goodwill impairment test, which no longer requires Step 2 to be performed.

A white paper that discusses topics member-owned private clubs should consider when applying the new revenue recognition guidance.

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

While all leases will need to be considered under the new lease guidance, there are significant ramifications to leases involving real estate.

Brief and basic answers to key questions about the new credit losses standard that highlight what you need to know and consider now.

An overview of the discontinued operations guidance and disclosure requirements in ASC 205-20, including a flowchart of the critical decision points.

Strategic and accounting issues that first-out and last-out arrangements raise for BDCs making loan transfers.

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

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

An overview of the lessor guidance in ASC 842 that most affects financial institutions that provide lease financing to their customers.

Information about accounting for equity securities, debt securities and loans and other receivables, including recognition of credit losses.

A plain-English explanation of the accounting for a business combination accompanied by detailed examples, illustrations and checklists.

A summary of how providers of business and professional services may be affected by the new guidance in ASC 606.