Changes to Accounting Rules for New Joint Ventures
Businesses planning to form a joint venture, which is defined as “an entity owned and operated by a small group
Businesses planning to form a joint venture, which is defined as “an entity owned and operated by a small group
ASU 2021-07 provides a “practical expedient” for private companies to use to determine the fair value of equity-based compensation. This
ASC Topic 718, Compensation-Stock Compensation directs accounting for share-based compensation awards such as share-option awards, which are classified as either
Global market participants are moving to transition from using or referencing the LIBOR and similar interbank-offered rates to alternative reference
With the return of inflation at levels not seen for decades, the LIFO (last-in, first-out) method of inventory costing may
New audit independence guidance becomes effective in January 2022 for U.S. audit firms that provide technology services. A few of
The CARES Act created the Paycheck Protection Program (PPP) to provide loans to assist businesses and not-for-profit (NFP) organizations through
Under U.S. GAAP, the accounting treatment of costs for internal-use software implementation varies, based on when they were incurred. Read
The long-awaited new FASB standard on lease accounting was issued in February 2016. ASU 2016-02 aims to ensure greater transparency
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