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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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Cash flow statement diagram

Cash Flow Statement Classification (ASC 230) – Beneficial interests in securitization transactions

May 28, 2025

Learn how to properly classify distributions received from equity method investees in the Statement of Cash Flows in accordance with ASC 230.

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Cash flow statement diagram

Cash Flow Statement Classification (ASC 230) – Distributions from equity method investees

May 28, 2025

Learn how to properly classify distributions received from equity method investees in the Statement of Cash Flows in accordance with ASC 230.

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APB 23 exception hand with money

APB 23: Exception to Recording Deferred Tax Liabilities

May 21, 2025

Avoid recording deferred tax liabilities for foreign earnings? This post explores an exception found in ASC 740 commonly known as the APB 23 exception.

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Accounting for Insurance Companies under ASC 944

May 20, 2025

Intrigued by how to account for insurance companies and insurance contracts? This post explores the insurance industry-specific guidance found in ASC 944.

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Cash flow statement diagram

Cash Flow Statement Classification (ASC 230) – Settlement of COLIs or BOLIs

May 14, 2025

Learn how to properly classify proceeds from the settlement of corporate-owned or bank-owned life insurance policies in the Statement of Cash Flows in accordance with ASC 230.

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two people sitting at a desk discussing Credit impaired vs. Purchased Credit

Credit Impaired vs. Purchased Credit Deteriorated Assets

May 12, 2025

How do you account for a financial asset with deteriorated credit quality? ASC 326 and IFRS 9 have guidance for credit impaired assets, but they differ!

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