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75% of CFOs Embrace Double Digit Spending Increases
CFOs want to spend more, but access to capital is the challenge, per the CFO Alliance sentiment report.
By
Adam Zaki
| January 26, 2023
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Financial Accounting Standards Board
M&A
FASB Turns Up the Heat on Goodwill Impairment Testing
The accounting standard setter's apparent lean toward allowing public companies to amortize goodwill ignores key analytical and economic consequences.
By
David McCann
| February 12, 2020
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GAAP and IFRS
Is It Time to Reevaluate the Wisdom of Brand Writedowns?
Accounting rules for intangible assets may cloud CFOs' appreciation of the long-term damage that writing down the value of brands may cause.
By
David McCann
| January 8, 2020
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The Cloud
3 Considerations for New Cloud Computing Accounting Rules
In their next fiscal year companies must begin to capitalize certain costs associated with deploying cloud software.
By
David McCann
| December 26, 2019
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Credit & Capital
Navigating Reference Rate Reform
With Libor’s days numbered, companies should start transitioning immediately to lessen the impact of adopting new reference rates.
By
Lauren Muskett
| September 12, 2019
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Risk & Compliance
Companies Are Moving Slowly on ASC 842
Here's a look at issues companies will face in implementing the new lease accounting standard.
By
David McCann
| April 10, 2019
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Revenue Recognition
The New Accounting for Collaborative Arrangements
Here's what you need to know about FASB's new guidance on "collaborative arrangements" between entities.
By
David McCann
| March 19, 2019
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Risk & Compliance
Investors on Rev Rec Changes: Who Cares?
The changes to GAAP accounting for revenue recognition won't have a material effect on companies' finances, investors say.
By
David McCann
| December 13, 2017
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Lease Accounting
FASB Leasing Tweak Offers ‘Big Relief’
Companies wouldn’t have to apply the new standard to 2017 and 2018 leasing results.
By
David Katz
| December 6, 2017
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Corporate Finance
Sizing Up the New Hedge Accounting Rules
Companies should start preparing soon for the changes slated to take effect in late 2018.
By
Chandu Chilakapati
| November 10, 2017
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Risk Management
New Hedging Rules Will Cut Reporting Costs: FASB
The new accounting standards update drops a requirement that companies must measure and report “hedge ineffectiveness.”
By
David Katz
| August 29, 2017
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Lease Accounting
New Lease Accounting Rules Pose Challenges, Study Says
The standards take effect in a mere six quarters for public companies, but many have not yet begun, or only recently began, to assess what must be done.
By
William Sprouse
| June 28, 2017
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Risk Management
FASB Holds Christmas in June for Derivatives Users
The Financial Accounting Standards Board’s ruling on hedge accounting has something for every company that uses derivatives, an EY executive says.
By
David Katz
| June 15, 2017
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Revenue Recognition
In Accounting Swan Song, SEC’s White Urges Convergence
Outgoing SEC Commissioner Mary Jo White encourages FASB and IASB to continue collaboration.
By
David Katz
| January 6, 2017
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Risk & Compliance
New Private-Company Stock-Based-Pay Rules: Analysis
Private firms using the current method for valuing stock-based compensation should consider using a newly allowed method instead.
By
Rick Schwartz and Amy Thomas
| December 30, 2016
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Strategy
Start Preparing Now for New Lease Accounting Rules
They don't take effect until 2019, but few leases will be grandfathered, so there will be an immediate bottom-line impact.
By
Sean Moynihan
| December 29, 2016
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FASB Turns Up the Heat on Goodwill Impairment Testing