Ideas & Insights

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

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

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

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

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.

Some financing entities entered into various residential mortgage loan purchase programs. Gain accounting insight about these programs.

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 consolidations-related accounting topics.

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 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.

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

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

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.