Testing Information Obtained in an Audit

Jul 01, 2025

Information obtained in an audit is the basis for an audit opinion, but are auditors doing enough to test the information?

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Accounting for Employee Benefits under IAS 19 writing in notebook

Accounting for Employee Benefits under IAS 19

Jul 01, 2025

This post explores the requirements of IAS 19, which governs the accounting for employee benefits under IFRS.

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Goodwill impairment testing on keyboard

Goodwill Impairment Testing (ASC 350)

Jun 24, 2025

This post discusses the requirements for goodwill impairment testing under ASC 350.

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one stop shop for Accounting for Financial Instruments under IFRS 9

Accounting for Financial Instruments under IFRS 9

Jun 24, 2025

This is your one-stop shop for learning about IFRS 9; distilling this complex accounting standard on financial instruments into its core areas of focus and fundamental principles.

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Business combination (ASC 805) vs. Asset Acquisition Accounting

Jun 17, 2025

What is the difference between accounting for a business combination versus an asset acquisition? The distinction matters under U.S. GAAP!

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Businessman at Desk with Accounting for contract assets and liabilities Files Holding up Hand

Accounting for Contract Assets and Contract Liabilities

Jun 17, 2025

This post discusses the accounting for acquired contract assets and contract liabilities in a business combination under ASC 805.

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Learning Paths: Tailored CPE Training with Gamification

Jun 11, 2025

Our client, a top 50 independent CPA firms was looking to replace generic audit training provided by a "big box" vendor with more tailored CPE training focused on both auditing and accounting, separated into learning paths based on years of experience and industry. Throw in a little gamification for a bit of fun and engagement, and you have a recipe for training success.

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Accounting for Business Combinations under IFRS 3

Jun 09, 2025

This post discusses the requirements of IFRS 3, which governs the accounting for business combinations under IFRS.

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Cash flow statement diagram

Cash Flow Statement Classification (ASC 230) – The Predominance Principle

Jun 03, 2025

Learn how to properly classify separately identifiable cash flows in the Statement of Cash Flows and apply the predominance principle in accordance with ASC 230.

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Using the Work of Audit Specialists (AS 1105, AS 1201, AS 1210)

Jun 02, 2025

Specialists are used often in audits. This post explores what a specialist is, how they are used and the auditor’s requirements under PCAOB auditing standards.

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