In this episode of GAAP Chats, Mike and Chris provide an overview of non-GAAP financial measures, the #1 issue noted in SEC comment letters. Read More ...
Non-GAAP Financial Measures: Example – What is EBITDA?
Jan 10, 2023When would non-GAAP financial measures be considered misleading? In this post, we share a “real-life” example dealing with the disclosure of EBITDA. Read More ...
Our Accounting Podcast is Live! Meet GAAP Chats!
Jan 03, 2023GAAP Dynamics has launched its newest way to stay up-to-date on all things U.S. GAAP and IFRS: our podcast, GAAP Chats! Read More ...
AICPA & CIMA Conference on Current SEC & PCAOB Developments
Dec 20, 2022In this post, we highlight our biggest takeaways from the 2022 AICPA & CIMA Conference on Current SEC and PCAOB Developments. Read More ...
What has the FASB been up to?
Nov 15, 2022The FASB has been busy! So busy, we thought we’d put this post together to help summarize all of the recently proposed guidance from the FASB. Read More ...
Treat or Trick? ASU 2022-02: Changes to TDR Accounting
Oct 04, 2022ASU 2022-02 eliminates the accounting guidance for troubled debt restructurings (TDRs) by creditors; however, it also enhances disclosure requirements. Read More ...
PCAOB 2020 Inspection Results: Deficiency Rates Fall
Jul 12, 2022Reports have been released for firms annually inspected by the PCAOB. This post explores the results of the 2020 PCAOB inspection cycle. Read More ...
Overview of IAS 36 Impairment of Assets & Impact of Market Disruption
May 17, 2022Explore the requirements of IAS 36 Impairment of Assets and different considerations that may apply during times of market disruption. Read More ...