Learn about the recent guidance from FASB on customer’s accounting for fees paid in a cloud computing arrangement.
Entities that have historically presented debt issuance costs as an asset, related to a recognized debt liability, will be required to present those costs as a direct deduction from the carrying amount of that debt liability.
The Financial Accounting Standards Board voted on Wednesday to propose an amendment to delay the effective date of the new rules on revenue recognition for one year.
Learn about how Hein helps clients develop effective relationships with their partners through the Joint Venture Audit (JV audit) process.
The Financial Accounting Standards Board (FASB) issued guidance intended to improve private company financial reporting regarding consolidation of lessors in certain common control leasing arrangements. FASB Accounting Standards Update No. 2014-07, Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements, is based on a consensus reached by the Private Company Council (PCC).
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