Comment Letters Surrounding New Revenue Recognition Standard Reveal Issues
Public energy companies are now one year in on their implementation of ASC 606, Revenue From Contracts With Customers, the revenue recognition guidance
ASC 842 Expected to Impact Natural Resource Sector
Accounting Standard Codification (ASC) Topic 842 - Leases, the new FASB lease accounting standard aimed at closing a major concern of stakeholders in lease
This article was co-written by Jonathan Grim. In response to more estimates used in financial reporting and the increased use of specialists who determine
PCAOB Adopts New Standard on Auditing Accounting Estimates
The Public Company Accounting Oversight Board (PCAOB) adopted a new standard on auditing accounting estimates. The standard is in response to the increasing
The London interbank offered rate (LIBOR) is arguably one of the most important numbers in the finance world. You can find it within most variable-rate
Long-Awaited Employee Benefit Plan Audit Standard Final Balloted
In April 2017, the Audit Standards Board (ASB) issued an exposure draft of the Proposed Statement on Auditing Standards (SAS), Forming an Opinion and Reporting
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