What's top of mind in accounting and reporting?
Noncontrolling interests
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. This On the Radar shares more about interpreting the accounting guidance.
Learn moreAccounting for share-based payments under ASC 718
Although some aspects of ASC 718 have been simplified and clarified in recent years, accounting for share-based payment awards can still be subject to nuanced considerations.
Learn moreAccounting for goodwill and intangible assets
In efforts to reduce the cost and complexity of goodwill impairment testing, the accounting models for goodwill have changed significantly from the model that the Financial Accounting Standards Board (FASB) first introduced in 2001. This Roadmap provides insights into—and interpretations of—ASC 350-20 and ASC 350-30 on the accounting guidance for goodwill and intangible assets.
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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