Recent clarifying amendments have been made to the guidance for the classification of liabilities in IAS 1, which this post summarizes.
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This post discusses the changes made to troubled debt restructuring (TDR) accounting guidance, including the disclosure enhancements.
Share-based payment awards are commonly issued to employees, but the accounting is complex! Explore the basics of the accounting under IFRS 2.
Determining if a transfer is a sale or secured borrowing under ASC 860 is a source of trouble for banks! This post discusses the guidance.
Explore the requirements of IAS 36, Impairment of Assets, and different considerations that may apply during times of market disruption.
This post provides an overview of the accounting for contingencies under IAS 37.
As cryptocurrency becomes more mainstream, it's important to understand the basics and related accounting challenges.
Investing is a major revenue source for insurers. Interesting, right?! We’ll discuss insurance company investments in this post.
Investment funds commonly receive distributions from its investees. In this post, we discuss the challenges of the accounting under ASC 946.
ASU 2021-08 was recently issued to address the accounting for acquiring contract assets and contract liabilities in a business combination.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
