Amortization of a company's intangible assets can take as long as 40 years, depending on the types of assets disclosed on the company's financial statements. How these assets affect financial ...
Discover what accounting changes are, how they affect financial statements, and why full disclosure is essential for ...
The Financial Accounting Standards Board is making progress on its disclosure framework project, which aims to establish an overarching framework to help the board establish requirements for ...
The SEC recently amended its disclosure requirements for historical and pro forma financial statements arising from acquisitions and dispositions. [1] While the revisions are fairly technical, overall ...
IN CERTAIN INSTANCES CPAs SHOULD CONSIDER preparing and reporting on financial statements using an “other comprehensive basis of accounting” (OCBOA). Tax-basis and cash-basis, including ...
Even sophisticated construction businesses can struggle to interpret their financial statements. In this industry, ...
The Tax Act changes numerous provisions of United States tax law that will affect a large number of companies. Because the Tax Act was signed into law on December 22, 2017, companies may not have ...
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