GAAP

The M&A Mini-Series: Leveraging Due Diligence for a 360° View

View/Download the Entire Newsletter (PDF) »   Every merger or acquisition embodies both universal interoperable requirements and unique opportunities and pitfalls. Due diligence is the interoperable requirement where all M&A journeys begin and where many die an early death. Any unique aspect makes due diligence even more rigorous.   As I reported in my last …

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An Update on the Planned Convergence of U.S. GAAP & IFRS Standards

View/Download the Entire Newsletter (PDF) »   With the joint FASB/IASB boards reversing recent decisions, companies are understandably reluctant to invest in new processes until final rules are issued. One overarching issue, however, remains clear: The new converged U.S. GAAP and IFRS standards will have a significant impact on how all companies report financial results. …

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How The Convergence of U.S. GAAP and IFRS Standards Will Affect Lease Accounting

View/Download the Entire Newsletter (PDF) »   As the convergence of U.S. GAAP and IFRS standards makes progress, interim changes confirm that the new rules will have a significant effect on how all companies report financial results. Regarding lease accounting, proposed rules issued thus far will affect balance sheets substantially – enough in some cases …

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How The Convergence of U.S. GAAP and IFRS Standards Will Affect Revenue Recognition

View/Download the Entire Newsletter (PDF) »   The convergence of U.S. GAAP and IFRS standards will have a significant impact on how all companies report financial results. With interim changes to the accounting for certain revenue recognition transactions effective for most companies in 2011, the time to get ready is now.   You have probably …

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