Before recording a gain on a sale and leaseback transaction under ASC 842, check out these 5 “red flags” that might cause a failed sale and leaseback. Read More ...
What makes us unique: The DNA of GAAP Dynamics
Dec 31, 2019It started as a strategy session but turned into much more. We explored our DNA, the fundamental and distinctive characteristics of GAAP Dynamics! Read More ...
Top 5 Meme(ories) from the 2019 AICPA Conference
Dec 17, 2019Highlights of the 2019 AICPA Conference on Current SEC and PCAOB Developments held on December 9-11 2019 in a holiday-themed post. Read More ...
Identifying and Accounting for Embedded Derivatives under ASC 815
Jul 16, 2019Scared of embedded derivatives? Don’t be! Using a “real-life” example, this post walks through the accounting for embedded derivatives under ASC 815. Read More ...
Capacity Lease Agreement: Is it a Lease under ASC 842?
Jun 04, 2019When is a “lease” of capacity considered a lease under the new lease accounting standard (ASC 842)? This post explores the judgments that needs to be considered. Read More ...
Top 5 Leadership Lessons Learned from Recent Conferences
May 28, 2019I attended two conferences in May, but little did I know that they would cause me to re-think my role and responsibilities as CEO of GAAP Dynamics. Read More ...
Benefits of Subscribing to Our Blog, GAAPology
Mar 12, 2019Wondering if you should subscribe to GAAPology, the weekly blog published by GAAP Dynamics? This post outlines the many benefits of this free subscription. Read More ...
Merger of Equals? Business Combinations Must Have An Acquirer!
Feb 12, 2019Merger of equals? Not possible! Recent headlines forced me to write a post explaining how to identify the acquirer in a business combination (ASC 805 / IFRS 15). Read More ...