Scared of embedded derivatives? Using a “real-life” example, this post walks through the accounting for embedded derivatives under ASC 815.
Read More...
When is a “lease” of capacity considered a lease under ASC 842? This post discusses the accounting for capacity leases under U.S. GAAP.
Merger of equals? Not possible! Recent headlines forced me to write a post explaining how to identify the acquirer in a business combination.
Identifying embedded leases is a significant challenge in implementing ASC 842 Leases. This post welcomes all into the light!
Let's give it to the FASB for issuing new guidance, but that’s what happened since fair value disclosures are now easier under ASU 2018-13.
Goodbye Step 2. I never really liked you! This post explains the changes to goodwill impairment testing under U.S. GAAP in accordance with ASC 350.
A follow-up post discussing the accounting for investments in equity securities under ASC 321, specifically the measurement alternative.
Accounting for investments in equity securities recently changed, creating an entirely new topic (ASC 321). Want to learn more? Check out this post!
This Caddyshack-inspired blog post discusses the accounting for nonrefundable initiation fees under ASC 606.
The PCAOB auditor’s report is undergoing a much-needed facelift, providing investors more information. This post summarizes the changes.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
