Ideas & Insights

What makes the shift from Libor challenging is how deep and interwoven it is in every corner of the financial services industry.

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

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.

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

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

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.