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.
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This post discusses the accounting for HTM debt securities under ASC 320 and, using Fed data, how banks might be gaming the system.
Looking for IFRS lease accounting training? Our two-part IFRS 16 eLearning collection covers exactly what you need to know!
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.
Some cars now require software updates. How are these accounted for? This post covers Tesla cars, software updates, and ASC 606, Revenue Recognition.
In this episode of GAAP Chats, the team discusses the current learning and development (L&D) trends for CPAs and accounting firms.
How do you account for investments in other entities under IFRS? The answer hinges on navigating the IFRS consolidation standards!
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
