This week’s GAAP Flash includes articles about stock compensation (ASC 718), debt modifications (ASC 470) and an ESMA report on compliance with IFRS. Read More ...
GAAP Flash – Non-GAAP, ASC 360, and Bad Debt Expense – 04.07.16
Apr 08, 2016This week’s GAAP Flash discussed non-GAAP measures, straight-line depreciation under ASC 360, and bad debt expense reported by healthcare providers. Read More ...
GAAP Flash – ASC 310, ASC 450, ASC 815, and ASC 470 – 04.01.16
Apr 01, 2016This week’s GAAP Flash includes articles about loan impairment (ASC 310/ASC 450), derivatives and hedging (ASC 815), and debt modification (ASC 470). Read More ...
GAAP Flash – ASC 350, ASC 606, and more from PCAOB AS 5 – 03.25.16
Mar 25, 2016This week’s GAAP Flash includes articles about valuation of intangible assets (ASC 350), revenue recognition (ASC 606), and PCAOB AS 5. Read More ...
GAAP Flash – IAS 12, PCAOB AS 5 and PCAOB Inspection Reports – 03.18.16
Mar 18, 2016This week’s GAAP Flash includes articles about uncertain tax positions (IAS 12), accounting restatements (PCAOB AS 5), and PCAOB inspection reports. Read More ...
GAAP Flash – Restatements (ASC 605 / SAB 104) and Non-GAAP Measures – 03.11.16
Mar 11, 2016This week’s GAAP Flash includes articles about accounting restatements, specifically revenue recognition issues under ASC 605 / SAB 104, and non-GAAP measures. Read More ...
GAAP Flash – Accounting for Leases (ASC 840 and ASC 842) – 03.04.16
Mar 04, 2016This week’s GAAP Flash includes articles about the accounting for leases under both the old (ASC 840) and new (ASC 842) lease accounting standards. Read More ...
GAAP Flash – Banking Issues: CECL, ASC 310 and ASC 450 – 02.26.16
Feb 26, 2016This week’s GAAP Flash focuses on banking, including loan impairment under U.S. GAAP (ASC 310 and ASC 450) and the proposed CECL model. Read More ...