Companies have long used share-based payments to reward, incentivize and retain employees.
By now, virtually all companies have adopted ASC 606, Revenue from Contracts with Customers.
ASC 842 is one of the most significant changes in accounting to come about recently, next to
If you have a debt or equity financial instrument, chances are it has embedded derivatives
Variable interest entities (VIEs) came into the spotlight after the downfall of Enron. Before the Enron scandal, these special purpose
With the impact of COVID on the economy, impairments have become a focal point. When things are going bad, it creates pressure on a
One of the key accounting determinations when dealing with an M&A transaction is whether the acquisition was of a business
Investments come in many forms. Companies purchase investments so that they can make a return (in the form of interest income, share
Segment reporting continues to be a focus area of financial reporting for public companies. Segment reporting
Accounting for business combinations is an area that typically requires technical accounting resources. Depending
Collaboration agreements are common in certain industries, including the life science and technology industries.
Along with the new revenue and lease standards, the new standard for credit losses represented a significant change to current
As technology evolves and companies automate their business processes, companies will undoubtedly incur costs
It has been almost three years since the pandemic started. Workforce reductions have
We’re currently seeing certain industries hit hard due to growing too fast after the
There are many reasons why companies refinance or restructure their debt. The market conditions and interest rate environment may
There are multiple reasons and ways to dispose of a long-lived asset or asset group.
Companies often have equity ownership in other companies or ventures that do not
Many companies have transactions in foreign currencies, either through foreign subsidiaries
One of the most powerful risk mitigation tools for companies comes in the form of derivatives. A derivative is a separate contract
Companies that have recurring losses, negative cash flow from operations, and a significant accumulated deficit are all at risk
Warrants are often issued in conjunction with debt to help raise capital and are used to incentivize investors seeking potential upside
Companies pay dividends to their shareholders in cash, other assets, or stock to generate an additional return for the
Convertible debt instruments have features that permit or require the holder to convert the instrument into the issuer’s equity securities.
Sale and leaseback transactions have become more common due to the benefits of this type of financing, especially in a tight capital market.