Standard vs. Actual Cost: Key Differences and How to Apply Them
Controlling costs is important for every business. But understanding how to track them can be incredibly complex. That’s where [...]
INSIGHTS
Technical Accounting
IFRS 18 Primary Financial Statement Standard Announced
On April 9, 2024, the International Accounting Standards Board (IASB) issued IFRS 18 Presentation and Disclosure in Financial Statements standard, effective for [...]
Entering the Public Market: Five SPAC Transaction Takeaways
You’re gearing up to go public—but rather than a traditional IPO, you’re entering the market via a SPAC transaction. [...]
Life After Close – Operating as a Public Company Post De-SPAC Process
You’ve successfully executed a merger transaction with a SPAC—now what? We’ve gathered first-hand insights from two CFOs who have [...]
Key Considerations for Assessing Public Company Readiness
Becoming a publicly traded company is a transformative process and entering the market via a SPAC transaction requires adequate [...]
Haven’t Adopted the Lease Accounting Changes Yet? Better Get Going
If it feels like you’ve been hearing about changes to lease accounting for forever, you’re not wrong—they’ve been in [...]
New PCAOB Rules on Auditing Estimates and Specialists
A company’s preparation of financial statements in accordance with US GAAP can be very complex due to the required [...]
CECL—Why Private Companies Should Start Preparing Now
In late 2019, the Financial Accounting Standards Board (FASB) provided relief to private companies and smaller reporting companies by [...]
The Impact of COVID-19: Interim Period (Trigger-Driven) Impairment Testing Considerations
As a result of COVID-19’s expanding impact on business operations and business continuity, both auditors and the accounting regulatory [...]
Technology Companies Have Opportunities in Adopting New Revenue Recognition
On March 20, 2018, Amy Hover, Managing Director with MorganFranklin Consulting, joined a panel presentation to discuss the new [...]