Accounting Standards & Reporting Matters
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Accounting for Leases Under ASC 842
April 28, 2023Major changes to lease accounting standards are about to take effect for private companies, making it critical that you get the resources you need to ensure adoption and full compliance.
Information Required in a Proxy Statement: Principal Accounting Fees and Services: A Snapshot
April 13, 2023Item 14 of Form 10-K and Item 9(e) of Schedule 14A (Information required in a proxy statement) require disclosure of the principal accountant’s fees and services for each of the last two fiscal years. The categories of fees that must be disclosed are audit fees, audit-related fees, tax fees, and all other fees.
Accounting For Investments in Tax Credit Structures Using The Proportional Amortization Method
April 7, 2023More equity investors that are involved with projects to receive income tax credits and other income tax benefits might be able to use the proportional amortization method (PAM) to account for their investments.
FASB Addresses Lease Accounting Issues Associated With Common Control Arrangements
March 31, 2023Accounting for leases between entities under common control is changing. Read more about the new guidance, including terms and conditions to be considered.
FASB Flash Report: Income Tax Disclosures - Proposed Changes
March 29, 2023Entities may be required to disclose more granular information about income taxes.
Pay versus Performance Disclosures: A Snapshot
March 15, 2023This guide provides a high-level summary of pay versus performance disclosures.
Financial Statements of Acquired Real Estate Operations: A Snapshot
March 14, 2023This guide provides a high-level summary of the SEC’s financial statement requirements for significant acquisitions of real estate operations and is based on the SEC’s latest rule amendments that become effective on January 1, 2021, but may be voluntarily applied earlier.
Financial Statements of Acquired Businesses: A Snapshot
March 14, 2023This guide provides a high-level summary of the SEC’s financial statement requirements.
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