This post discusses the requirements for goodwill impairment testing under ASC 350.
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This post explores the requirements for assessing impairment of nonfinancial assets (ASC 350/ASC 360) when a triggering event is identified.
The accounting treatment of cryptocurrency highlights why U.S. GAAP remains preferable to IFRS as a basis of accounting for investment funds.
This post summarizes the implementation cost accounting rules for service contracts in cloud computing arrangements under ASC 350-40.
Goodbye Step 2. I never really liked you! This post explains the changes to goodwill impairment testing under U.S. GAAP in accordance with ASC 350.
This post explores the accounting requirements of intangible assets (ASC 350) acquired in a business combination (ASC 805).
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