Accounting Relief for Businesses with Significant Equity Investments

Thoughtware Article Published: May 01, 2017
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Executive Summary

Nonpublic entities, including development-stage entities, are newly required to implement several standards affecting the accounting for their equity investments. Topics addressed by the Accounting Standards Updates include transitioning to the equity method of accounting, acquisition-related measurement period adjustments, consolidation of development-stage entities and the subsequent measurement of inventory. BKD has summarized practice points to consider.


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