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Accounting for preferred stock from issuance to retirement

We continue our miniseries on accounting for financing transactions with a focus on preferred shares. In this episode we provide an overview and walk…

2 years, 2 months ago

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Talking ESG: The challenge – and promise – of a circular economy

The concept of a circular economy emphasizes reducing, reusing, repairing, and recycling to minimize waste and maximize resource use in the context o…

2 years, 2 months ago

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Share repurchases – The type of arrangement matters

We kick off our miniseries on accounting for financing transactions with a focus on share repurchases. We provide an overview of the different method…

2 years, 2 months ago

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New income tax disclosure requirements – getting ready

This episode provides an overview of new FASB income tax guidance requiring disaggregated information about a reporting entity’s effective tax rate r…

2 years, 3 months ago

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Talking ESG: Interoperability across multiple reporting frameworks

Companies subject to multiple sustainability reporting regulations are sorting through how best to meet each framework’s requirements in an effective…

2 years, 3 months ago

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Identifying embedded leases in your contracts

The final episode in our lease accounting miniseries focuses on embedded leases. Although it may not be explicitly stated, your contract may contain …

2 years, 3 months ago

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Talking ESG: Building effective sustainability reporting governance

A critical step in getting ready for new sustainability reporting requirements is building a comprehensive governance framework. In this episode, hos…

2 years, 3 months ago

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Leasing real estate? What lessees need to know

In this next episode in our miniseries on lease accounting, we focus on lessee accounting for real estate leases. From lease incentives to build-to-s…

2 years, 3 months ago

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Talking ESG: Role of the C-suite in sustainability reporting

While the changing global sustainability reporting landscape may pose challenges for preparers, there continue to be opportunities for companies in e…

2 years, 3 months ago

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Leases: Brushing up on “day 2” accounting

We continue our miniseries on lease accounting. In this episode, we discuss “day 2” lease accounting, focusing on lease remeasurements, subleasing, a…

2 years, 3 months ago

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