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U.S. tax and FASB’s new paradigm for revenue recognition
This sweeping new standard for revenue recognition has many important tax considerations. This article explains those considerations.
Article Revenue recognition Intermediate
FASB issues private company alternative for certain intangible assets
FASB issued a GAAP alternative to make accounting for certain intangible assets acquired in a business combination less costly and less complicated for private companies.
Article Professional accounting standards Intermediate
The Evolution of Corporate Reporting: A Shift to Value Non-Financial Information
This blog post discusses the evolution of corporate reporting. It describes how consideration of non financial information helps illustrate a company's overall health.
Article Professional accounting standards Advanced
Substantial new disclosures required by revenue standard
New disclosures are expected to be a large challenge for financial statement preparers implementing the new revenue recognition guidance. This article goes into detail.
Article Professional accounting standards Foundational
Presenting Financial Information with Impact
This course shows you how to present financial information with credibility and flair.
Course – Online Communication Foundational
Forensic & Valuation Services Library
The FVS Library is a powerful research tool that gives you access to the most comprehensive, up-to-date forensic accounting and valuation information.
Report Fraud Intermediate
Sri Lanka accounting standards: SLAS 36 Provisions, contingent liabilities and contingent assets
Ensuring that appropriate recognition criteria and measurement bases are applied to provisions, contingent liabilities and contingent assets.
Report Professional accounting standards Intermediate
Complexity, relevance and clarity of corporate reporting
This report summarises the views of CIMA members who are directors of FTSE350 companies.
Report Professional accounting standards Advanced
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