Mind the GAAP Comments on the FASB’s Proposals Around Nonemployee Share-Based Payment Awards

by Mind the GAAP | May 4, 2017 | Share-Based Payment Awards

Mind the GAAP is generally supportive of the proposed amendments to simplify the accounting for nonemployee share-based payment transactions. However, we believe that the proposed standard should address a specific practice issue we see at many of our clients. Read...

How the New Revenue Rules Impact Incentive Compensation Arrangements

by Mind the GAAP | Mar 7, 2017 | Other Topics

Scott Ehrlich from Mind the GAAP shares his views on how the new revenue guidelines in ASC 606 can affect executive compensation programs. Read...

The FASB’s New Guidelines and Their Effect on Leasing Arrangements (a Mind the GAAP/Moss Adams Publication)

by Mind the GAAP | May 31, 2016 | Leases

In this guide, we focus on how the new lease accounting rules in ASC 842 apply to lessees… Read more

Mind the GAAP comments on FASB’s Materiality Proposals

by Mind the GAAP | Dec 5, 2015 | Financial Statement Presentation

We are generally supportive of the Proposed ASU.  Each reporting entity is unique and should be allowed to exercise discretion in determining which disclosures are most meaningful and relevant for the primary users of its financial statements… Read...

In Brief vol. 17 EITF’s Proposed Classification of Certain Cash Receipts and Cash Payments

by Mind the GAAP | Nov 28, 2015 | Financial Statement Presentation

At its November 2015 meeting, the FASB’s Emerging Issues Task Force (EITF) reached tentative conclusions on eight of the nine issues relating to the classification of certain cash receipts and payments on the statement of cash flows… Read...