The Week of September 21: My Travels to FASB and the AICPA
On Monday, September 21st, I had the opportunity to represent NCACPA at the FASB Round Table on the NFP Financial...
FASB Proposes Disclosure Framework
This blog post was submitted and written by the NCACPA Accounting & Attestation Committee. FASB recently issued a proposed Concepts...
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...
ASU 2014-14: Receivables—Troubled Debt Restructurings by Creditors (Subtopic 310-40)
By: Rob Hamilton Classification of Certain Government-Guaranteed Mortgage Loans Upon Foreclosure In August 2014, the Financial Accounting Standards Board (FASB)...
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...
Revenue from Contracts with Customers: Overview
By: Melisa Galasso Blog Series: Revenue from Contracts with Customers Post 1 of 6 With summer vacations upon us, many...
Defining Public & Non-Public Entities
By: Ashley Britton In the past, there have been varying definitions of a public entity vs. a nonpublic entity. As...
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...
FASB Proposes Disclosure Framework
This blog post was submitted by the NCACPA Accounting & Attestation Committee. FASB recently issued a proposed Concepts Statement aimed...
