Perspectives

Financial Reporting Alerts

Issued as needed to highlight up-to-the-minute accounting, regulatory, or other developments that may require immediate action or that may affect financial reporting and disclosure.

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Subscribe to receive Financial Reporting Alerts via e-mail. Archives are available on the US GAAP Plus site.

Most Recent Financial Reporting Alert

Emerging Companies — Common-Stock Repurchase Transactions

Financial Reporting Alert 18-7

This alert discusses accounting, valuation, tax, and interpolation framework considerations for nonpublic entities related to various transactions involving the repurchase of a nonpublic entity’s common stock. Such stock transactions can be between the nonpublic entity and its employees, a preexisting investor and the nonpublic entity’s employees, or a new investor and the nonpublic entity’s employees.

Financial Reporting Alert 18-7, Emerging Companies — Common-Stock Repurchase Transactions
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