Accounting for upfront fees received by franchisors is getting easier for private company franchisors, thanks to ASU 2021-02.
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Loan participations and syndications are different types of lending transactions with unique accounting and reporting issues.
Certain equity securities can use an alternative measurement method under ASC 321. This post discusses some important requirements of the method.
Trade date versus settlement date. Which date should be used when accounting for investment securities? Let’s find out in today’s blog post.
How do you calculate diluted EPS in accordance with U.S. GAAP (ASC 260)? This post shows the way, step by step!
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.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
