Issues in the banking industry have left many asking “why?” Let's refresh the classification and measurement of debt securities under ASC 320.
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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.
This post discusses the accounting for HTM debt securities under ASC 320 and, using Fed data, how banks might be gaming the system.
In Episode #11 of GAAP Chats we discuss the recent turmoil in the banking industry, specifically recent issues at Credit Suisse.
Mike and Chris take on the 150-hour rule. Should it stay or should it go? Plus, the actions some states are already taking.
In this episode of GAAP Chats, the team discusses the current learning and development (L&D) trends for CPAs and accounting firms.
In Episode #4 of GAAP Chats Mike and Chris explore the Buy Now, Pay Later purchase options that have taken over online shopping.
In Episode #3 of GAAP Chats, hosts Mike Walworth and Chris Brundrett talk about recent layoffs, and the related accounting considerations.
In this episode of GAAP Chats, we dive into the top 5 issues associated with non-GAAP financial measures, as noted by the SEC.
In this episode of GAAP Chats, Mike and Chris provide an overview of non-GAAP financial measures, the #1 issue noted in SEC comment letters.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
