The consolidation framework – Getting started
We kick off our miniseries on consolidation accounting with an overview of the consolidation models and lay the foundation to go deeper into the variable interest entity model in the next two episodes...
4 Jun 202440min
Deciphering the accounting for equity-linked instruments
We wrap up our miniseries on accounting for financing transactions with a focus on the accounting for equity-linked instruments. In this episode, we discuss: 2:03 - Why companies issue equity-linked ...
28 Mai 202453min
Understanding "mezzanine” equity
Next up in our miniseries on accounting for financing transactions is mezzanine equity. When an instrument is presented as mezzanine equity, it is not permanent equity or a liability. We explain what ...
21 Mai 202442min
Accounting for preferred stock from issuance to retirement
We continue our miniseries on accounting for financing transactions with a focus on preferred shares. In this episode we provide an overview and walk through the key judgments in accounting for differ...
14 Mai 202444min
Talking ESG: The challenge – and promise – of a circular economy
The concept of a circular economy emphasizes reducing, reusing, repairing, and recycling to minimize waste and maximize resource use in the context of a planet with finite resources. And as you’ll hea...
9 Mai 202437min
Share repurchases – The type of arrangement matters
We kick off our miniseries on accounting for financing transactions with a focus on share repurchases. We provide an overview of the different methods and reasons companies may repurchase their own sh...
7 Mai 202437min
New income tax disclosure requirements – getting ready
This episode provides an overview of new FASB income tax guidance requiring disaggregated information about a reporting entity’s effective tax rate reconciliation as well as income taxes paid. The FAS...
30 Apr 202441min
Identifying embedded leases in your contracts
The final episode in our lease accounting miniseries focuses on embedded leases. Although it may not be explicitly stated, your contract may contain a lease that needs to be accounted for. We cover so...
23 Apr 202437min
