Ideas & Insights

The FASB has issued ASU 2021-03, which provides a new goodwill impairment alternative for private companies and not-for-profits.

Our white papers have been updated with more information regarding the accounting for PPP loans and the Employee Retention Credit.

A discussion of the accounting implications when a donor plans to use a donor-advised fund for a promise to give.

We have updated our white paper to discuss the interaction of Subtopic 815-40 with the SEC’s guidance on redeemable securities.

Our article discusses interest capitalization for a mandatorily redeemable financial instrument classified as a liability.

This updated version of our white paper will further assist franchisors in applying the new revenue recognition model in ASC 606.

This webcast offered an executive briefing addressing key financial, regulatory and governance issues for 2021. Learn what we uncovered.

With lease accounting compliance deadlines approaching, learn how strategy and technology can align for an effective compliance approach.

FASB votes to finalize a goodwill impairment triggering event alternative for private companies and not-for-profit entities.

The SEC recently cautioned companies regarding necessary offering disclosures during times of extreme price volatility.

A recent ASU addresses the accounting by a private-company franchisor for certain pre-opening services provided to a franchisee.

This webcast will offer an executive briefing addressing key financial, regulatory and governance issues for 2021.

Our white paper has been updated to reflect recent financial reporting developments resulting from the Coronavirus pandemic.

Certain expedients available under ASC 848 may be relevant now to entities that hedge LIBOR-based debt instruments.

The CAQ has updated its framework for compiling inflation data to assist financial statement preparers in applying ASC 830.

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

The FASB has clarified that certain ASC 848 expedients and exceptions apply to derivatives affected by the discounting transition.

Potential extension of the financial reporting relief related to TDRs and CECL provided to certain financial institutions in the CARES Act.

FASB proposes a goodwill impairment triggering event alternative for certain private companies and not-for-profit entities.

The new standard on current expected credit losses (CECL) came into effect in 2020 for SEC filers that are not smaller reporting companies