Tag Archive | consolidation

Quarterly Accounting Update on 4/2: Rev Rec, Consolidation and Private Company Accounting

Join us for this quarterly webinar series designed to bring you up to date on hot topics, technical matters and current events impacting financial reporting and the accounting profession. Professionals from CBIZ and Mayer Hoffman McCann P.C. will discuss revenue recognition, consolidation and private company accounting. We will also briefly touch on recent tax changes […]

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Webinar on 3/24: Accounting Update to Discuss Rev Rec, Consolidation & Private Company Accounting

Join us for this quarterly webinar series designed to bring you up to date on hot topics, technical matters and current events impacting financial reporting and the accounting profession. Professionals from CBIZ and Mayer Hoffman McCann P.C. will discuss revenue recognition, consolidation and private company accounting. We will also briefly touch on recent tax changes […]

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FASB Revises Consolidation Accounting Model

The Financial Accounting Standards Board (FASB) recently revised the variable interest entity (VIE) consolidation model, and the voting interest entity model for limited partnerships and similar entities. Accounting Standards Update (ASU) 2015-02, Consolidation (Topic 810) Amendments to the Consolidation Analysis contains several provisions designed to simplify consolidation accounting and provide financial statement users with more […]

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Development Stage Entities Removed from U.S. GAAP

The Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2014-10 Development Stage Entities (Topic 915): Elimination of Certain Financial Reporting Requirements, Including an Amendment to Variable Interest Entities Guidance in Topic 810, Consolidation, which eliminates development stage entities from U.S. generally accepted accounting principles (U.S. GAAP). Learn more details about this new standard in […]

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June 16 Webinar: New Private Company Accounting Alternatives

The FASB has recently endorsed several accounting alternatives applicable to private companies, those that do not fall into one of three categories: public business entities as defined under ASU 2013-12, not-for-profit entities and employee benefit plans. These accounting alternatives, which impact the accounting for goodwill, hedging and consolidation, could significantly impact the financial statements of […]

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Webinar on May 15: Implementation Issues of the New Private Company Accounting Alternatives

The FASB has recently endorsed several accounting alternatives applicable to private companies, those that do not fall into one of three categories: public business entities as defined under ASU 2013-12, not-for-profit entities and employee benefit plans. These accounting alternatives, which impact the accounting for goodwill, hedging and consolidation, could significantly impact the financial statements of […]

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FASB Votes to Eliminate Development Stage Entities

The Financial Accounting Standards Board (FASB) decided in a recent meeting to remove the guidance under Accounting Standards Codification Topic 915 (ASC 915) Development Stage Entities. The FASB proposed the removal of the development stage entity guidance because of concerns that the information provided was not useful for financial statement users and was too costly and […]

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