ASU 2017-12 improves hedge accounting under ASC 815, aligning it with risk management strategies and making hedge accounting easier to apply.
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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.
The going concern guidance has been revised to address management responsibilities and what to disclose if substantial doubt exists.
As GAAP Dynamics begins its 17th year of operations, I want to recognize the people who’ve influenced my career and helped us get to where we are today.
The Premium Allocation Approach (PAA) is a lot like existing accounting for short-duration contracts, but does it avoid all of IFRS 17’s challenges?
IFRS doesn’t have specific guidance on transactions with shareholders. This post explores the accounting for intercompany loans under IFRS 9.
This post discusses the accounting for common area maintenance charges (CAM) and property taxes under the new lease accounting standards.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
