What's top of mind in accounting and reporting?
Your roadmap to accounting guidance in ASC 280
Segment reporting provides information about the types of business activities in which a public entity engages. It also gives 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 them make more informed judgments about the public entity. This issue of On the Radar offers guidance to segment reporting under the requirements outlined in ASC 280.
Learn moreOn the Radar: Financial reporting impacts of ASC 480
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 moreTransfers and servicing of financial assets: Determining a sale under ASC 860
Is it a sale or isn’t it? A transfer of financial assets may not qualify as a sale under ASC 860—and it may take a legal opinion to make the determination. Here’s a step-by-step guide to help you through the process.
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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