GAAP and IFRS

Revenue Recognition

Unclear IR Communications Sent Share Price Tumbling

New CFO at Talend works to overcome investor concerns about the software firm's altered business model and revenue recognition issues.

David McCann
May 28, 2019
Revenue Recognition

Companies Urged to Stay Abreast of Accounting Proposals

Not paying close attention to proposed accounting standards and not commenting when there are concerns can have important consequences, experts say.
Lease Accounting

New Lease Standard: Comparing IFRS and U.S. GAAP

For multinationals that must prepare financials under both standards, there are comparability challenges and differing nuances to keep in mind.
Sustainability

Climate Change Reporting: A Catalyst for Change

As the effects of climate change become more prominent, they will become more and more visible in financial statements, says IASB's chair.
Auditing

Lessons on Auditing from Carillion’s Collapse

The sudden failure of U.K. construction firm Carillion exposes the limits of public company auditing and sparks discussion of reforms.
Accounting

Ready for the New Lease Accounting Standard?

There are 10 critical issues that U.S. companies are struggling with as they prepare for ASC 842.
Accounting & Tax

Accountants Protecting Their Turf

Should appraisers of business assets have to be accountants? Robert Pozen says the attempt to push such a requirement is misguided.
Growth Companies

When Smaller May Be Better: Adopting SRC Status

Companies that can qualify as smaller reporting companies have to evaluate scaled-down disclosures item by item.
Governance

Tax Cuts Impacting Board Decisions: Survey

A survey from BDO said corporate directors are reevaluating launching new businesses as they conduct reviews of their firms' total tax liabilities.
Accounting & Tax

FASB Tackles Thorny Disclosure Effectiveness Issues

Tweaks and additions to the FASB conceptual framework deal with the definition of materiality and the appropriate content in notes to financial statements.
Financial Reporting

Study Finds Disturbing Evidence of Earnings Management

Not only companies but also stock analysts and earnings-data clearinghouses are linked to the deception.
GAAP and IFRS

New Accounting Rules Test Companies’ Mettle

Forty-two percent of public companies are either still assessing the impact of the new lease accounting rules or have not even gotten that far, finds PwC.
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