The post walks you through the accounting for repurchase agreements under U.S. GAAP (ASC 860) using a worked example.
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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.
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.
Accounting for investment companies is set out in ASC 946. This post explores the unique accounting issues for these entities.
Do banks invest in cookies? Nope! This post covers the accounting for other real estate owned, or OREO, under U.S. GAAP.
This post provides an overview of ASC 842, including what you can learn through our 4-part ASC 842 eLearning course collection.
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