A growing number of Americans are giving up trips to the bank in favor of online operations. This change in behavior…
Long gone are the days of finance and accounting departments being limited to record-keeping and balancing the books. By analyzing…
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By: Ken Brackney, Ph.D. The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2015-08, Pushdown Accounting: Amendments to…
This blog post was submitted and written by the NCACPA Accounting & Attestation Committee. FASB recently issued a proposed Concepts…
By: Jeff Carlini Background FASB recently released ASU 2014-03 entitled Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps-Simplified Hedge Accounting…
By: Ken Brackney Can acquirees in business combinations adopt the same new basis of accounting the acquirer uses? The Financial…
By: Brad Johnson, CPA, MS Member of the NCACPA A&A and Not-for-Profit Committees The history of Statements on Standards for…
By: Ronnie B. Eubanks, Jr., CPA Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance…
By: Ashley Britton In the past, there have been varying definitions of a public entity vs. a nonpublic entity. As…