In Episode #12 of GAAP Chats we discuss the types of investments held by banks and how these investments are accounted for under U.S. GAAP.
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This post discusses the accounting for HTM debt securities under ASC 320 and, using Fed data, how banks might be gaming the system.
In Episode #10 of GAAP Chats we discuss staking, one of the two consensus mechanisms used by cryptocurrencies, and the SEC's crackdown.
Mike and Chris take on the 150-hour rule. Should it stay or should it go? Plus, the actions some states are already taking.
Mike and Chris dig into some recent SEC and PCAOB enforcement actions in this podcast episode of GAAP Chats.
Chris and Mike dig into the PCAOB inspection reports issued after the 2021 inspections and share their insights.
In this episode of GAAP Chats we discuss the SEC rules on executive pay, specifically the pay versus performance disclosure requirements.
In this episode of GAAP Chats, the team discusses the current learning and development (L&D) trends for CPAs and accounting firms.
In Episode #4 of GAAP Chats Mike and Chris explore the Buy Now, Pay Later purchase options that have taken over online shopping.
In Episode #3 of GAAP Chats, hosts Mike Walworth and Chris Brundrett talk about recent layoffs, and the related accounting considerations.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
