News & Insights
How the New Revenue Rules Impact Incentive Compensation Arrangements
Scott Ehrlich from Mind the GAAP shares his views on how the new revenue guidelines in ASC 606 can affect executive compensation programs.
The FASB’s New Guidelines and Their Effect on Leasing Arrangements (a Mind the GAAP/Moss Adams Publication)
In this guide, we focus on how the new lease accounting rules in ASC 842 apply to lessees…
Mind the GAAP comments on FASB’s Materiality Proposals
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…
In Brief vol. 17 EITF’s Proposed Classification of Certain Cash Receipts and Cash Payments
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…
Considerations for Companies and Auditors from Reg A+ Offerings
Earlier this year, the Securities and Exchange Commission (SEC) released final rules to facilitate access to capital by smaller companies. The rules actually expanded an existing set of SEC guidelines known as Regulation A…
Two Minute Roundup vol. 11 (FASB Simplification Efforts)
In 2014, the FASB commenced a project to reduce cost and complexity in financial reporting. The goal was to make targeted simplifications to certain accounting rules…
Revenue from Contracts With Customers – Software Industry (a Mind the GAAP/BDO publication)
In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. ASU 2014-09 establishes comprehensive accounting guidance for revenue recognition and will replace substantially all existing U.S. GAAP on this topic…
Revenue from Contracts With Customers – Hardware Industry (a Mind the GAAP/BDO publication)
In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers. ASU 2014-09 introduces new Accounting Standards Codification Topic 606. ASC Topic 606 could significantly change revenue recognition for the hardware industry…
In Brief vol. 15 Divergence Around the “Converged” Revenue Standard
In May 2014 – after years of discourse, debate, and deliberations – the FASB and IASB (“the Boards”) issued a joint standard on revenue recognition (ASC 606 and IFRS 15)…
In Brief Vol 14 Highlights of The SEC Speaks
A few weeks ago, all five commissioners from the Securities and Exchange Commission (SEC) presented at the 44th annual SEC Speaks conference.
Here are highlights from each Commissioner’s prepared remarks…
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