Issues in the banking industry have left many asking “why?” Let's refresh the classification and measurement of debt securities under ASC 320.
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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.
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 #11 of GAAP Chats we discuss the recent turmoil in the banking industry, specifically recent issues at Credit Suisse.
Looking for IFRS lease accounting training? Our two-part IFRS 16 eLearning collection covers exactly what you need to know!
In Episode #10 of GAAP Chats we discuss staking, one of the two consensus mechanisms used by cryptocurrencies, and the SEC's crackdown.
It’s time start planning your CPE training season. How can you turn your firm’s existing content into all-star CPE? Read on to find out!
Mike and Chris take on the 150-hour rule. Should it stay or should it go? Plus, the actions some states are already taking.
Investment companies have special accounting under ASC 946. This post discusses the accounting for perpetual debt by investment companies.
Mike and Chris dig into some recent SEC and PCAOB enforcement actions in this podcast episode of GAAP Chats.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
