Talking GHG: How organizational boundaries shape reporting
In the second episode of our miniseries on the building blocks of greenhouse gas (GHG) emissions reporting, we discuss how to establish organizational boundaries. Host Heather Horn is joined again by ...
26 Syys 202444min
Foreign currency accounting – Remeasurement and translation
We continue our miniseries on foreign currency accounting with an episode on foreign currency remeasurement and translation. Foreign currency measurement is the process by which an entity expresses t...
24 Syys 202446min
Talking GHG: Reporting requirements for greenhouse gas emissions
This week we introduce a miniseries on the building blocks of greenhouse gas (GHG) emissions reporting. To kick off the miniseries, host Heather Horn is joined by Marcin Olewinski, an Assurance partne...
19 Syys 202433min
Foreign currency accounting – Determining functional currency
We kick off our miniseries on foreign currency accounting with an episode on determining functional currency, which is the currency of the primary economic environment in which a distinct and separabl...
17 Syys 202447min
Stock-based compensation – 5 things for private companies to know
We continue our miniseries on stock-based compensation awards with a focus on 5 important things for private companies to know. This is an area for which the accounting tends to be more complicated fo...
10 Syys 202438min
Stock-based compensation - 5 things to know about modifications
We kick off our miniseries on stock-based compensation with a focus on 5 important things to know when accounting for modifications to stock-based compensation awards. In this episode, we discuss: 2:...
3 Syys 202427min
Accounting for the cost of externally marketed software
We kick off our miniseries on software costs. They are accounted for using two different models depending on whether the software is used internally or externally. In this episode we focus on the exte...
20 Elo 202439min
Unraveling the accounting for collaborative arrangements
We conclude our revenue miniseries with an episode on collaborative arrangements, which has its own guidance (ASC 808, Collaborative Arrangements) but also often interacts with other guidance, includi...
30 Heinä 202444min
