Impairment Testing Part II: Qualitative Assessments and Quantitative Analyses
In "Impairment Testing Part I," we discussed the nuances of impairment testing. In this post, we will cover the [...]
Impairment Testing Part I: Requirements Under ASC 350 and ASC 360
With the continued increased focus on fair value measurement, companies must understand the nuances of impairment testing for different [...]
ASC 842: Understanding the Accounting Requirements
This is the second post in our series on ASC 842, Leases. Read the first, third and fourth posts here. [...]
ASC 842: The Time is Now
This is the first post in our series on ASC 842, Leases. Read the second, third, and fourth posts [...]
One Size Does Not Fit All: New Accounting Standards Update No. 2014-09
Certain changes are necessary to adopt the new revenue accounting standard. Will these changes lead to strategic and operational [...]
The New Revenue Model: Accounting Standards Update No. 2014-09
The new revenue recognition standard will soon be a reality for privately held companies. Since the May 2014 issuance, [...]
Accounting for Leases: ASC 842 Changes the Rules
WHY THE CHANGE? Historically, the accounting for many leases has been straightforward: Determine whether you have a capital or [...]
Top 10 ASC Topic 606 Insights | CPE, Inc. Revenue Recognition Conference
Public and private companies should be preparing for the new revenue standard (ASC Topic 606) and begin the process [...]
The New Revenue Standard: Risks & Rewards
Dee Mirando-Gould Executive Director, Technical Accounting Resource Center MorganFranklin Consulting Revenue is the most important number in any company’s [...]