Financial Reporting
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Tariffs: What they mean for business & the bottom line
Explore how tariffs impact financial reporting and operational planning.
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2025 Accounting Draft
We pick accounting topics for the FASB to consider changing in response to its Agenda Consultation.
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Regulatory waves: Navigating the 2025 landscape
2025 sees regulatory shifts, fewer new rules, changed enforcement priorities, and strategies for companies to adapt.
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What to expect from the SEC in 2025
We cover what鈥檚 changed at the SEC since new leadership took office and what still lies ahead.
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Future-proofing accounting and finance with AI
We discuss AI鈥檚 impact on finance, from tools to trends, and what the future holds for accounting professionals.
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New year, new segment disclosures
We compare the FASB鈥檚 new segment disclosures to popular new year鈥檚 resolutions, with advice on how to achieve them.
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What we heard on Day 2 of the AICPA conference
We deliver the biggest takeaways from day 2 of the AICPA & CIMA Conference 鈥� in 10 minutes!
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What we heard on Day 1 of the AICPA Conference
We deliver the biggest takeaways from day 1 of the Conference - in 10 minutes! We share highlights from day 1 of the AICPA & CIMA Conference. Hear from the Office of the Chief Accountant, FASB and much more. Perfect for your daily commute or whenever you get some downtime.
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Rolling the DISE
乐鱼（Leyu）体育官网 experts unpack the FASB鈥檚 DISE standard, covering new requirements, industry impacts and next steps.
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Election impacts on SEC rulemaking
Tune in as we explore how the presidential election could chart the course for SEC rulemaking over the next four years.
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Presidential election impacts on tax provisions
Dive into the presidential tax policy proposals as we examine the potential impacts to companies鈥� financial statements.
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Presidential election impacts on tax provisions
Dive into the presidential tax policy proposals as we examine the potential impacts to companies鈥� financial statements.
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Scope of profits interest and similar awards
We discuss the FASB's ASU 2024-01 on the scope of ASC 718 for profits interest awards.
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Unpacking NOCLAR - Insights on PCAOB proposal
Hear about the NOCLAR debates and roundtable 鈥� expectation gaps and operability challenges for registrants and auditors.
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Podcast series: IRA & CHIPS legislation
乐鱼（Leyu）体育官网 professionals explore the newly enacted IRA & CHIPS legislature
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Improvements to reportable segment disclosures
We discuss the FASB鈥檚 amendment, plus other related hot topics from the 2023 AICPA & CIMA Conference.
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2023 AICPA & CIMA Conference top takeaways
We share top takeaways from the 2023 AICPA & CIMA Conference to inform your 2023 year-end reporting.
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Unpacking the FASB鈥檚 convertible debt proposed ASU
乐鱼（Leyu）体育官网 professionals take a deep dive into the proposed ASU to reveal what鈥檚 covered and what鈥檚 not.
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Convertible debt explained - What, why, and how
乐鱼（Leyu）体育官网 professionals explain what convertible debt is, why companies use it, and how it鈥檚 accounted for upon settlement.
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Pillar Two pregame show - Episode 5
Playing the long game: Strategizing for the future effects of Pillar Two
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Pillar Two pregame show - Episode 4
Officiating the Rules: Navigating the accounting and audit considerations
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Pillar Two pregame show - Episode 3
Going the distance: Diving deep into the Globe ETR calculation and its many challenges.
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Pillar Two pregame show - Episode 2
Simplifying the game - Getting to know the safe harbor
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Pillar Two pregame show - Episode 1
Blocking and tackling: Understanding the fundamentals of Pillar Two
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FASB improves accounting for JV formations
乐鱼（Leyu）体育官网 professionals discuss recent updates to ASC 805 for joint venture formations.
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Preparing for the SEC鈥檚 cyber and clawback rules
We discuss the key requirements and potential impacts of the SEC鈥檚 cybersecurity and compensation clawback rules.
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Disaggregation of income statement expenses
乐鱼（Leyu）体育官网 professionals discuss proposed income statement disaggregation disclosure requirements.
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Hot Topics with Paul Munter, SEC Chief Accountant
乐鱼（Leyu）体育官网 hosts SEC Chief Accountant Paul Munter to discuss priorities and changes in a rapidly transforming world.
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Common control lease arrangements
乐鱼（Leyu）体育官网 professionals discuss recent changes to ASC 842 for common control arrangements and related leasehold improvements.
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Global minimum tax
We provide an overview of the Pillar Two GloBE rules and accounting for the new top-up tax.
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IRA & CHIPS 鈥� IFRS庐 Accounting Standards
The next episode in our series on the new IRA and CHIPS legislation covers accounting under IFRS Accounting Standards.
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Modified receivables
We discuss ASU 2022-02, which eliminates TDR guidance and requires enhanced disclosures for creditors.
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Economic uncertainty impacts financial reporting
We share financial reporting highlights from the 2022 AICPA and CIMA conference.
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Government assistance
We discuss the FASB鈥檚 ASU 2021-10 and their Invitation to Comment on the potential incorporation of IAS 20, Accounting for Government Grants, into US GAAP.
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Research and development
We provide an overview of the accounting for research and development (R&D) costs and R&D funding arrangements.
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Segment reporting
We discuss the FASB's proposal to amend segment reporting disclosures.
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Supplier finance programs
We discuss ASU 2022-04, which requires buyers to disclose information about their supplier finance program obligations.
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IRA & CHIPS corporate alternative minimum tax
The next installment on new IRA and CHIPS legislation covers accounting for the new corporate alternative minimum tax.
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IRA & CHIPS transferable credits
The latest installment in our series on the new IRA and CHIPS legislation covers accounting for transferable credits.
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IRA & CHIPS excise tax
This fourth installment in our series on the new IRA and CHIPS legislation covers accounting for the new excise tax.
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IRA & CHIPS refundable credits
This third installment in our series on the new IRA and CHIPS legislation covers accounting for refundable credits.
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IRA & CHIPS nonrefundable and bonus credits
This installment in our series on the new IRA and CHIPS laws covers accounting for nonrefundable and bonus credits.
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IRA & CHIPS legislation accounting overview
With enactment of IRA & CHIPS, new accounting questions arise. Our first podcast in a series summarizes what鈥檚 coming.
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Fair value sale restrictions insights
We discuss ASU 2022-03, which clarifies that contractual sale restrictions are not considered in fair value measurements.
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Reference rate reform
Tune in and explore the potential effects of reference rate reform with a focus on available accounting relief.
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ESG 鈥� SEC鈥檚 cybersecurity rule proposal
Key highlights of the SEC鈥檚 recent cybersecurity rule proposal and potential impacts to registrants.
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2022 AICPA & CIMA conference top takeaways
To inform your 2022 year-end reporting, we share the top takeaways from the 2022 AICPA & CIMA Conference.
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Understanding new ASC 832, govt assistance
We discuss ASU 2021-10, requiring new annual disclosures for entities receiving government assistance.
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Reference rate reform
Key highlights of the potential effects of reference rate reform on accounting and financial reporting.
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Current developments in goodwill
An overview of recent FASB developments including ASU 2021-03, plus proposed changes to the accounting model.
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Critical audit matters (CAMs)
Overview of critical audit matters related to the financial statements, and trending themes for 2020 filings.
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Cross-border SPAC transactions
Overview of SPAC IPOs and related accounting and reporting considerations for cross-border SPAC transactions.
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SEC reporting update
An overview of recent changes in SEC rules and reminders for year-end reporting.
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COVID-19 relief 鈥� CAA and CARES Act
Understanding the financial reporting effects of recent COVID-19 relief, including the Consolidated Appropriations Act.
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Impairment Top 10
Important year-end reporting considerations for nonfinancial asset impairment.
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Current expected credit losses (CECL)
An overview of how the current economic environment is affecting CECL forecasting.
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Accounting changes and error corrections
An overview of implications of applying ASC 250, accounting changes and error corrections. November 11, 2020
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Going concern
An overview discussion of going concern assessments and financial reporting implications.
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Bankruptcy & Disc Ops
An overview discussion of the stages of Chapter 11 and potential discontinued operations.
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Financial assets
Implications of COVID-19 on financial assets, including credit losses and loan modifications.
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Impairment
Implications of COVID-19 on the impairment of nonfinancial assets.
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Coronavirus
Implications of COVID-19 impacts on the workforce, operations and supply chains, finance and liquidity.
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