Accounting

Accounting Standards

FASB Gives Private Companies Goodwill Accounting Break

Assessments and tests for goodwill impairment can be left until the end of the reporting period.

Vincent Ryan
March 31, 2021
Accounting Standards

FASB Chair Jones Looks Ahead

Seven months in, Richard R. Jones gives his perspective on cryptocurrencies, climate risk disclosures, and possible goodwill accounting changes.
Credit

PPP “Loan Necessity” Form Causes a Stir

A questionnaire asking borrowers to justify their $2 million-plus Paycheck Protection Program loans is confusing and burdensome, says the AICPA.
Accounting

FASB to Take Up Digital Currencies Question

Current GAAP accounting prohibits a business from showing the true value of its crypto assets, say critics.
Accounting

Capitalizing On the Lease Accounting Deadline Extension

Rather than shelving the compliance project to be picked up at a later date, firms must leverage this time to be more strategic in their approach.
Accounting

Buffett Rebuffed

The Berkshire chairman decried the FASB mandate on new reporting for unrealized gains and losses. His airline holdings proved him wrong.
Accounting

Is COVID-19 a Triggering Event for Impairment Testing?

Once companies are able to assess impacts to actual and forecasted results, they should consider whether such impacts represent a triggering event.
Accounting

Shining a Light on Earnings Adjustments

Finance will have to make some judgments when trying to present a normalized view of ongoing financial performance.
Hiring

Good Controller/Bad Controller

The “goldilocks” controller has the right mix of skills and interests for your current challenges with the ability to scale the company.
Accounting

Coronavirus: Five Things to Think About Before Closing the Books

Finance and tax are grappling with some important questions they need to answer before they wrap up 2019.
Cash Management

Metric of the Month: Total Cost to Manage and Process Collections

Smart companies take a strategic approach to spend less on collections.
Management Accounting

The Management Accountant, a Top Digital Transformation Pro

At a time when so many different factors can impact a company's finances, management accountants must be integral to the senior decision-making process.
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