A Review of ASU 2014–12
By: Art Winstead It’s all about the timing. ASU 2014–12 was issued to provide explicit guidance as to the timing,...
Applying Variable Interest Entities Guidance to Common Control Leasing Arrangements—A Consensus of the PCC
By: Art Winstead The Private Company Council (PCC) was successful in having four of its recommendations accepted and issued by...
Revenue from Contracts with Customers: Step 1
By: Art Winstead Blog Series: Revenue from Contracts with Customers Post 2 of 6 Step 1—Identifying Contracts With Customer for...
Pushdown Accounting & Business Combinations (Topic 805)
By: Art Winstead, Member of NCACPA’s Board of Directors and A&A Committee “Pushdown” accounting has been an accounting principle that...
