This article provides background on SPACs and accounting considerations for private companies using SPACs to enter capital markets.

This article provides details on Accounting Standards Update 2021-03, which FASB issued on March 30, 2021, to provide limited relief on goodwill assessments. 

Private companies have struggled with the cost and complexity of determining the fair value of stock-option awards when granted or modified. 

The countdown begins now for a successful implementation of the new revenue standard, Accounting Standards Codification 606. The effect on each industry and company will vary depending on existing revenue sources, current accounting elections and…

As private companies consider accounting alternatives now available under U.S. GAAP, BKD offers insights and guidance. Visit our website to learn more.

When private foundations and donor-advised funds donate to charities outside the U.S., there are requirements that must be met for the donation to be seen as a qualified charitable donation. Read on to see what you need to know.

The Financial Accounting Standards Board recently expanded to private companies and not-for-profit (NFP) organizations relief offered by the U.S. Securities and Exchange Commission to public companies in reporting the effects of the recently enacted…

Entities are permitted to early adopt the simplified goodwill impairment standard for tests performed with a measurement date after January 1, 2017. We’ve examined items to consider.

Several Accounting Standards Updates are effective for private companies in 2017. Learn about updates addressing nonpublic business entities with significant equity investments, including development-stage entities as well as inventory measurement…

Private companies no longer need to worry about adopting a private company standard by its effective date. The Financial Accounting Standards Board (FASB) has issued a new Accounting Standards Update that, effective immediately, removes the…