How do you calculate diluted EPS in accordance with U.S. GAAP (ASC 260)? This post shows the way, step by step!
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Is there an accounting issue with ‘double counting’ for guarantees under ASC 460 and ASC 326? This post discusses guarantee accounting.
The post walks you through the accounting for repurchase agreements under U.S. GAAP (ASC 860) using a worked example.
Need cash? Have excess? Repurchase agreements may be the solution in both scenarios. This post discusses repos with an explanatory video.
Liquidation basis may be in play for certain Investment Companies. Find out what you need to know about ASC 205-30 in our latest blog.
ASC 326 is not prescriptive with a methodology to estimate current expected credit losses. Let’s take a look at some of the common methodologies.
Looking for U.S. GAAP training for banks? Don’t settle for generic U.S. GAAP training. Online bank CPE courses and bank training program now available!
Companies may form strategic alliances to achieve a common goal and these arrangements can fall within the scope of ASC 808, Collaborative Arrangements.
This posts discusses the accounting for training costs to fulfill a contract, which is a common practice issue under IFRS 15.
ASC 815 permits three hedge types that qualify for special hedge accounting treatment. In this post we will look at fair value and cash flow hedges.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
