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Guidance on the statement of cash flows
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How should you classify cash receipts and payments in the statement of cash flows? The answer may be a matter of judgment, given the lack of bright lines in ASC 230. This edition of On the Radar serves as a cash flow guide, detailing how you can prepare for SEC comments that registrants are seeing.
Learn moreA guide to consolidation accounting
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The primary accounting models for consolidation are the voting interest entity model and the VIE model. Learn more in this edition of On the Radar that covers differences between the two models and considers questions to ask when determining which to use for identifying a controlling financial interest.
Learn moreWhat to consider as an equity method investee
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The financial statements required by SEC rules related to equity method investments can significantly affect a registrant’s financial reporting. Read more about equity method investees with comprehensive guidance on SEC equity method investment reporting considerations, as well as interpretations and examples.
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.
Revenue Recognition – Trending Topics
In this edition of On the Radar, we address some key topics associated with the revenue standard that are relevant to those in finance and 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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