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Michael Maloney

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Michael Maloney | 2.18.2020

Liability Classification for IFRS Entities

On January 23, 2020, the International Accounting Standards Board (IASB) issued Classification of Liabilities as Current or Non-current, a narrow-scope

IASB Proposes Annual Improvements for 2019

On May 21st, the International Accounting Standards Board (IASB) proposed four amendments for this year’s improvement consideration of the International

Top 10 Revenue Recognition Considerations for Retailers

For nonpublic companies, Accounting Standards Codification (ASC) 606 – Revenue Recognition, is effective for years beginning after December 15, 2018.

Accounting for Cloud Computing

Earlier this month, the Financial Accounting Standards Board’s (FASB) Emerging Issue Task Force (EITF) reached a consensus to permit the capitalization

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Insight - Fed Funds Increase

On June 13, members of the Federal Reserve’s Federal Open Market Committee voted to increase the target range for the federal funds rate by 25 basis

TPP Likely To Pass Without U.S.

This month the 11 remaining countries in negotiations under the Trans-Pacific Partnership (TPP) signaled that the agreement will move forward under a new

The Continuing Growth of E-commerce

In total, consumer spending accounts for nearly 70% of U.S. GDP and has been growing this year by 0.2% during May and June and 0.3% in July according to

Part IV: Uniform Guidance Required Procurement Documentation

During December 2013, the Office of Management and Budget (OMB) issued comprehensive grant reform rules titled the “Uniform Administrative Requirements,

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