What's top of mind in accounting and reporting?
Accounting for business combinations
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For business combinations, the accounting complexity starts before the beginning. Not all acquisitions meet the definition of a business combination under ASC 805—but for those that do, the acquisition method of accounting comes into play. Read the latest On the Radar for guidance.
Learn moreIncome taxes
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Why is the accounting for income taxes under ASC 740 still so complex? In this edition, learn more about what the standard requires, how recent legislation and economic instability have affected it, and FASB’s recent attempts to reduce some of the complexity.
Learn moreYour roadmap to accounting guidance in ASC 280
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Learn more about segment reporting under the requirements outlined in ASC 280 and how it provides users of financial statements more clarity to the public entity’s performance, enables them to better assess prospects for future net cash flows, and helps make more informed judgments about the public entity.
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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