Kevane Grant Thornton | Audit

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Audit article FASB provides practical expedient for initial franchise fees

Review of the guidance in ASU 2020-06 that simplifies accounting for convertible instruments.

Audit Article FASB simplifies accounting for convertible instruments

Review of guidance in ASU 2020-06 that simplifies accounting for convertible instruments.

Audit Article Impact of COVID-19 on income tax accounting

The spread of the COVID-19 pandemic is impacting businesses around the world. As entities consider the effects of COVID-19 on their global operations, careful

Audit Article Financial statements disclosure and internal control over financial reporting

What has been the impact of COVID-19 in your business? Consider these implications on disclosures during the preparation of your financial statements.

Audit Article Creditor accounting for PPP loans

The AICPA has issued the Technical Questions and Answers summarizing the creditor accounting for PPP loans.

Audit article Loan restructurings with periods of reduced payments

On this issue we discuss the AICPA Technical Question and Answers (TQA) 2130.41 that address the subsequent accounting for the restructure of debts made by

Audit Article Creditor accounting for Paycheck Protection Program loans

The Coronavirus Aid, Relief, and Economic Security (CARES) Act created the Paycheck Protection Program (PPP), which is administered by the Small Business

Audit Article CorpFin issues additional COVID-19 guidance

The SEC’s Division of Corporation Finance issues guidance that includes additional disclosure considerations related to business and market disruptions caused

Audit Article Revenue and leases standards for certain entities – effective dates deferment

FASB defers the effective dates of the revenue and leases standards for certain entities.

Audit Article COVID-19 related loan restructing by creditors

In this issue we review interagency statement on loan modifications and reporting for financial institutions working with customers affected by the

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).

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