What does ASC 718 say about accounting for stock options that are out-of-the-money or share-based awards that vest without a payout? This post walks you through it. Read More ...
COVID-19: Valuation considerations for share-based payment awards
Jul 21, 2020How does the current economic environment impact share-based payment valuations? What should companies consider when revising forecast assumptions? Read More ...
OREO…the Cookie that No Banker Wants! Other Real Estate Owned Basics
Jul 14, 2020Why does a bank list “OREO” on their balance sheet? Did they invest in cookies? Nope! This post covers the basics of other real estate owned, or OREO. Read More ...
Recent Comments by the SEC on Non-GAAP Financial Measures
Jun 30, 2020Non-GAAP financial measures have long been an SEC hot topic. While that hasn’t changed, the specific issues have. This post highlights recent findings. Read More ...
Lease Accounting: FASB Addresses COVID-19 Effects
Jun 23, 2020Let’s take a look at some COVID-19 impacts on lease accounting and the latest guidance provided by the FASB. Read More ...
CECL: Forecasts under ASC 326 and Q1 2020 COVID-19 Impacts
Jun 02, 2020ASC 326 requires forecasts be considered in an entity’s CECL estimate. This post discusses forecasts and the impacts of COVID-19 on banks’ reserves. Read More ...
Lease Accounting: An Overview of ASC 842
May 26, 2020Looking for lease accounting training? Our 4-part ASC 842 eLearning collection covers exactly what you need to know! Read More ...
Here’s what you missed at our ASUs Effective in 2020 Webinar
May 19, 2020We recently held a webinar covering the ASUs effective in 2020. Read on for what we covered and our answers to the questions you asked! Read More ...