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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

Impairment Considerations for the Energy Sector

As witnessed, the latter months of 2018 saw a dramatic downturn in oil prices. According to the U.S. Energy Information Administration, the West Texas

PCAOB Amends Standards for the Use of Specialists

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

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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 End of an Era – LIBOR Interest Rate

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
Audit, ERISA
Todd Lucas | 1.15.2019

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

Making Your Benefit Plan Audit Easier

Generally, any plan with 100 or more participants requires a plan audit. Whether your plan has already reached this threshold or you anticipate the plan

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The Future of Construction

In thinking about the future of construction, my Google search turned up a lot of ideas. Some of the main aspirations of construction companies for the

How Does the Revenue Recognition Standard Affect Private Equity Firms?

The creation and adoption of the Financial Accounting Standards Board’s (FASB) Codification Section 606, Revenue from Contracts with Customers, (ASC

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