This post talks about a first-timer’s experience at the 2019 Learning Solutions Conference and Expo. Read More ...
Become Smarter and Grow Closer to your Team with a Business Book Club
Mar 26, 2019Looking for a way to incorporate more professional reading into your life? Consider starting a business book club to become smarter and grow closer to your team. Read More ...
Potential Quantitative Impact of CECL on Banks: Learning from IFRS 9
Mar 19, 2019How much will allowances increase for CECL? While differences exist between the models, CECL adopters can learn from IFRS 9 implementation results. Read More ...
Rates, rates, and more rates – Lessor accounting under ASC 842
Mar 12, 2019Rates, rates, and more rates. What discount rate should a lessor use under ASC 842? This post walks you through the guidance. 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 ...
Warren Buffett’s disdain of ASC 321, Investments in Equity Securities
Mar 05, 2019ASC 321 seems to have developed a love/hate relationship with accounting professionals. Warren Buffett is one who does not love the new requirements! Read More ...
It’s Not Always Easy to Look Through a Fund-of-Funds
Feb 26, 2019Private funds, including fund-of-funds, must apply a look-through test of indirect investments when populating the Schedule of Investments. Read More ...
Credit-Impaired Differences Between U.S. GAAP and IFRS
Feb 19, 2019What are the accounting differences between IFRS 9’s purchased or originated credit-impaired and ASC 326’s purchased credit deteriorated assets? Read More ...