What's top of mind in accounting and reporting?
Distinguishing liabilities from equity
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Distinguishing liabilities from equity has implications for how a financial instrument is reflected in your income statement. So it’s important that the classification of liabilities is done in a thorough, thoughtful way. Let’s break down ASC 480 and the three key questions you need to consider when identifying liabilities versus equity.
Learn moreContracts on an Entity’s own Equity
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Contracts on an entity’s own equity and the related accounting guidance are complex and filled with nuanced rules and exceptions. This issue of On the Radar is intended to help you navigate the accounting guidance provided in ASC 815-40 and overcome the complexity surrounding equity-linked financial instruments.
Learn moreEarnings per Share
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The complex nature of calculating earnings per share (EPS) doesn’t just affect users—it affects preparers, as well. This On the Radar goes in-depth on the process of calculating basic EPS and diluted EPS and offers guidance for entities as they navigate ASC 260 accounting guidance and arrive at the required accounting conclusions.
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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