Scared of embedded derivatives? Using a “real-life” example, this post walks through the accounting for embedded derivatives under ASC 815.
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When is a “lease” of capacity considered a lease under ASC 842? This post discusses the accounting for capacity leases under U.S. GAAP.
Assessing collectibility under ASC 606 is required in step 1, but what happens if things change after the contract is signed?
Rates, rates, and more rates. What discount rate should a lessor use under ASC 842? This post walks you through the guidance.
Private funds, including a fund of funds, must apply a look through test of indirect investments when preparing the Schedule of Investments.
Merger of equals? Not possible! Recent headlines forced me to write a post explaining how to identify the acquirer in a business combination.
Accounting for income taxes under ASC 740 is a difficult topic. This post explores accounting for deferred taxes and the valuation allowance.
Identifying embedded leases is a significant challenge in implementing ASC 842 Leases. This post welcomes all into the light!
Accounting for income taxes under ASC 740, it’s a topic most non-tax accountants try to avoid…we’ll help you break it down!
Knowing the definition of a business will help you determine if a transaction represents a business combination under ASC 805.
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