What's top of mind in accounting and reporting?
Greenhouse Gas Protocol reporting considerations
Explore our new roadmap publication to understand key issues in GHG emissions accounting and reporting under the GHG Protocol. Designed especially for preparers of sustainability reports and practitioners who perform related assurance or advisory services, get guidance on how to classify GHG emissions into Scopes 1, 2, and 3; define your company’s organizational boundary; and set GHG emission targets.
Learn moreDistinguishing liabilities from equity
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 moreWhat to know about the functional currency approach
When an entity’s financial statements include foreign operations, it must consolidate those foreign entities and present them as if they were one. Seeking guidance for translating the accounts of foreign entities as advised under ASC 830, otherwise known as the "functional currency approach."
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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