In Episode #13 of GAAP Chats we provide listeners with an update on recent topics and the latest developments in U.S. GAAP.
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Issues in the banking industry have left many asking “why?” Let's refresh the classification and measurement of debt securities under ASC 320.
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.
In Episode #10 of GAAP Chats we discuss staking, one of the two consensus mechanisms used by cryptocurrencies, and the SEC's crackdown.
Investment companies have special accounting under ASC 946. This post discusses the accounting for perpetual debt by investment companies.
Mike and Chris dig into some recent SEC and PCAOB enforcement actions in this podcast episode of GAAP Chats.
Some cars now require software updates. How are these accounted for? This post covers Tesla cars, software updates, and ASC 606, Revenue Recognition.
In this episode of GAAP Chats we discuss the SEC rules on executive pay, specifically the pay versus performance disclosure requirements.
This blog shares our insights and conversations about accounting, auditing, and training matters. It is hosted by GAAP Dynamics
