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Current expected credit losses
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The current expected credit loss (CECL) model under Accounting Standards Update (ASU) 2016-13 aims to simplify US GAAP and provide for more timely recognition of credit losses. In recent years, the Financial Accounting Standards Board (FASB) has issued a number of final and proposed amendments to the standard. What is the practical effect of the guidance as it stands today? Read the latest On the Radar for guidance.
Learn moreRevenue recognition methods
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Contract arrangements typically include a myriad of criteria that may affect the application of the ASC 606 revenue recognition standard. In this edition, we walk you through the revenue recognition methods and highlight some of the judgment calls you may need to make.
Learn moreSEC comment letter industry insights and trends
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This recent edition contains SEC comment letter considerations, including an update on SEC’s priorities; a summary of comment letter trends related to the top 10 topics of frequent comment; and future SEC disclosure priorities.
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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