Fair value is a key concept in U.S. GAAP with many nuances. This post addresses a common nuance: contractual sale restrictions.
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This post discusses the changes made to troubled debt restructuring (TDR) accounting guidance, including the disclosure enhancements.
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.
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.
The accounting for insurance contracts is based on its type. This post exposures the types of insurance contracts using commercials.
Where do you find the “accounting rules”? The FASB ASC! This post will provide an overview of the Accounting Standards Codification.
Although many believe investment companies are exempt from income tax considerations, that is not always the case as we explore in this post!
Accounting for upfront fees received by franchisors is getting easier for private company franchisors, thanks to ASU 2021-02.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
