Continue reading for insight on whether investment companies or funds should consolidate their investees that are qualified as investment companies.

This article provides details on Accounting Standards Update 2021-02, Franchisors—Revenue from Contracts with Customers (Subtopic 952-606), Practical Expedient.

This paper provides an overview of proposed and final standards issued by FASB through December 2020, along with recent updates on outstanding exposure drafts and active projects.

FASB has provided nonpublic entities and NFPs additional time to implement ASC 842, Leases. This document has been refreshed to incorporate standard setting and guidance issued by FASB. 

This article provides effective dates and related BKD Thoughtware® for standards affecting public business entities.

This article provides effective dates and related BKD Thoughtware® for standards affecting private companies and not-for-profits.

This paper provides an overview of proposed and final standards issued by FASB in 2020, along with standards effective for fiscal years beginning on or after December 15, 2019.

This article provides details on ASU 2021-01, Scope, which expands the scope of guidance in ASC 848, Reference Rate Reform, and clarifies and updates several items in ASU 2020-04.

 The FASB issued the lease accounting standard in 2016 and recently provided an extension to implement it for certain entities. This session will provide an overview of the requirements included in the lease standard and offer helpful tips for…

Relief is proposed in limited situations to complying with existing goodwill impairment guidance when interim financial statements are not required to be issued for a number of entities.