Ideas & Insights

The GASB's guidance addressing financial reporting implications of the replacement of interbank offered rates.

A summary of the guidance entities should apply when undergoing a reorganization under Chapter 11 of the Bankruptcy Code.

Changes to an issuer’s accounting for convertible instruments and the derivatives scope exception for contracts in an entity’s own equity.

Temporary optional expedients and exceptions to account for the effects of LIBOR transition (e.g., contract modifications, hedge accounting)

A summary of the guidance entities should apply when evaluating whether there is doubt about ability to continue as a going concern.

Borrowers are taking a look at the factors that led them to classify debt as current or noncurrent when preparing a classified balance sheet

COVID-19 is expected to have an impact on entities’ financial reporting under International Financial Reporting Standards.

A checklist to assist nonlenders with their transition to ASC 326, which includes the current expected credit losses model (CECL).

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

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

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

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

A white paper about how entities in the not-for-profit industry may be affected by the new revenue recognition guidance in ASC 606.

A white paper describing the impact of the new revenue recognition standard on federal government contractors.

Learn the key components and requirements to consider when developing the discount rate according to the new lease accounting guidance.

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

A white paper about the private company accounting alternative that simplifies the accounting for common control arrangements.

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.

Our white paper answers questions about the process for determining and disclosing critical audit matters in the auditor's report.

An overview of changes to the requirements for capitalizing implementation costs with respect to customer’s accounting for cloud computing.