Accounting for Government Grants
Explore the FASB's project to create a new standard of accounting for government grants
Recent SEC Emphasis on Results of Operations MD&A
Examining recent trends in SEC comment letter focus on MD&A surrounding results of operations
Harnessing Artificial Intelligence: Analyzing FASB Comment Letters on the Disaggregation of Income Statement Expenses
This article delves into the use of Natural Language Processing (NLP) to analyze Financial Accounting Standards Board (FASB) comment letters, focusing on the Disaggregation of Income Statement Expenses (DISE).
Accounting for and Disclosure of Software Costs
Explore the FASB's Accounting for and Disclosure of Software Costs project, examining proposed amendments to ASC 350-40 and ASC 985-20, aimed at modernizing accounting standards and enhancing transparency in software cost reporting.
Crypto Assets Fair Market Value
Explore the intricacies of fair value measurement specific to crypto assets.
An Overview of ASU 2023-09 Improvements to Income Tax Disclosures
Discover the new codification guidance in ASU 2023-09 and how it will impact income tax disclosures.
ASU 2024-01: Scope Application of Profits Interest Awards
Discover what the new codification guidance in ASU 2024-01 says about classifying profits interest awards
Rate Reconciliation Examples ASU 2023-09
Key examples of how ASU 2023-09 will be implemented going forward.
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