Private 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 ...
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 ...
Accounting for Income Taxes under ASC 740: Deferred Taxes
Feb 06, 2019Accounting for income taxes under ASC 740 is a difficult topic to grasp. This post explores accounting for deferred taxes and the valuation allowance. Read More ...
Why Is Everybody Freaking Out About Embedded Leases? (ASC 842)
Jan 29, 2019Identifying embedded leases is cited as a significant challenge in implementing the new leases standard (ASC 842). This post welcomes all into the light! Read More ...
Accounting for Income Taxes under ASC 740: An Overview
Jan 22, 2019Accounting for income taxes under ASC 740, it’s a topic most non-tax accountants try to avoid…we’ll help you break it down! Read More ...
Focus on Your Strength for Maximizing Team Performance
Jan 15, 2019An exercise at our annual meeting led me to believe my management style (and parenting) needed a change in course! Read More ...
How to use PowerPoint to make free eLearning videos
Jan 08, 2019Many of us likely already use Microsoft PowerPoint. But did you know you can use it as a tool to create videos for your eLearning courses? Read More ...