Ideas & Insights

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.

Our new Audit Committee Guide for Financial Institutions offers practical guidance on your audit committee's full range of responsibilities

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.