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Audit article Accounting for rent concessions
Many businesses have been evaluating how to dealt with their rent contracts. This article presents the accounting for rent concessions in times of economic
Audit Article SEC relieves companies affected by coronavirus
In this article we present the SEC order to provide conditional regulatory relief and assistance to companies affected by the coronavirus (COVID-19).
Audit Article AICPA issues standard on agreed upon procedures
New AICPA standard SSAE 19 adds more flexibility to AUP procedures.
Audit article The Division of Corporation Finance issues tech, IP risk disclosure guidance
In this issue we review the SEC’s Division of Corporation Finance view regarding the disclosure obligations that companies with international business
Audit article SEC Final Rule amends Volcker Rule
In this issue we review the SEC final rule amending Section 13 of the Bank Holding Company Act, commonly referred to as the “Volcker Rule.”
Audit article SEC staff issues statement on LIBOR transition
SEC highlights certain risks associated with the expected discontinuation of LIBOR past 2021.
Audit Article FASB staff addresses lessor inquiry
Two methods identified for operating lease receivable impairment accounting.
Audit Article Smaller reporting company redefined
In this issue we review the smaller reporting company redefined by the SEC.
Audit article FASB proposes deferring some effective dates
Learn the standards that will be affected by the proposals made by the FASB to defer some effective dates of several standards.
Audit Alert ACS 606- Revenue from contracts with customers
In May 2014 the Financial Accounting Standard Board (FASB) and the International Accounting Standard Board (IASB) published their largely converged standards
Audit Alert The new lease accounting standard
Accounting Standards Codification Topic 842 is the new lease accounting standard published by the Financial Accounting Standard Board (FASB), replacing the
Audit Article EITF discusses three issues at June 13 meeting
EITF discusses the revenue contract liabilities, interactions between Topics 321 and 323, and modifications of licenses of intellectual property.
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