Ideas & Insights

Information about the LIBOR phase out, identification of replacement rates and resultant operational and accounting considerations.

A white paper about how asset managers may be affected by the new revenue recognition guidance in ASC 606 and cost guidance in ASC 340-40.

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

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

A summary of how entities in the insurance industry may be affected by the new revenue recognition guidance upon its adoption.

This guide will help your stakeholders determine if an IPO is the right path for your company by addressing some basic questions.

SEC auditor independence considerations for private equity funds with a registered investment adviser or an initial public offering.

Buyers considering speciality lenders should focus on allowance for loan losses.