What's top of mind in accounting and reporting?
Leases
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Several economic factors have affected the lease accounting for many commercial real estate entities, including owners, operators, and developers. Explore hot topics, common pitfalls, and more information related to why entities that have adopted ASC 842 should continually monitor, evaluate, and update their lease-related accounting and reporting.
Learn moreNoncontrolling Interests
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Consolidation of a subsidiary may require reporting on equity-classified instruments that the parent doesn’t own. Between complex capital structures and varying levels of guidance, the accounting principles for these noncontrolling ownership interests can be difficult to apply. Read the latest On the Radar for guidance.
Learn moreDerivatives
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What is an embedded derivative? How are derivatives measured and recognized? While the guidance surrounding financial reporting for derivative instruments has not changed much in recent years, it’s still a complex issue that involves careful consideration. Familiarize yourself with these definitions and standards to ensure that you’re aligned with the requirements outlined in ASC 815.
Learn moreHuge topics. Bite-size breakdowns.
Our Roadmap video series provides quick-hit insights that put you on the path to addressing pressing accounting and reporting challenges.
Derivatives – Trending Topics
Explore key finance and accounting updates and insights on derivative contract hot topics, including the definition of a derivative instrument, how to identify embedded derivatives, and how to apply derivative accounting.
Learn moreStatement of Cash Flows – Trending Topics
How should you classify cash receipts and payments in the statement of cash flows? The answer may be a matter of judgment. Here’s an overview of recent developments to consider when presenting cash flows.
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