Learn how to properly classify cash payments for debt prepayment or debt extinguishment costs in the Statement of Cash Flows in accordance with ASC 230.
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What is the proper classification of insurance proceeds in the Statement of Cash Flows in accordance with ASC 230? Check out this post!
IFRS doesn’t have a specific standard for the sale or disposal of a business. This post discusses the accounting under IFRS.
In Episode #14 of GAAP Chats, hosts Chris Brundrett and Bob Laffler provide listeners with insight into the latest developments in IFRS.
In Episode #11 of GAAP Chats we discuss the recent turmoil in the banking industry, specifically recent issues at Credit Suisse.
Looking for IFRS lease accounting training? Our two-part IFRS 16 eLearning collection covers exactly what you need to know!
In this episode of GAAP Chats, Mike and Chris provide an overview of non-GAAP financial measures, the #1 issue noted in SEC comment letters.
Fair value is a key concept in U.S. GAAP with many nuances. This post addresses a common nuance: contractual sale restrictions.
Recent clarifying amendments have been made to the guidance for the classification of liabilities in IAS 1, which this post summarizes.
Although many believe investment companies are exempt from income tax considerations, that is not always the case as we explore in this post!
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
