Presentations (2872)
Simplifying Classification of Deferred Taxes On November 20, the Financial Accounting Standards Board (FASB) updated U.S. generally accepted accounting principles (GAAP) to simplify presentation of deferred taxes. Accounting Standards Update (ASU) 2015-17, Balance Sheet Classification of Deferred Taxes, amends Accounting Standards Codification Topic 740 (formerly FAS 109), Income Taxes, by...
Proposal to Simplify Equity Method Accounting As part of its ongoing simplification initiative, the Financial Accounting Standards Board (FASB) has proposed eliminating the requirement that an equity method investor identify, allocate and disclose basis differences. An entity would recognize its equity method investments at cost, eliminating the need to determine the fair value of an...
Clarification Proposed on Classification of Certain Cash Receipts & Payments On January 29, 2016, the Financial Accounting Standards Board (FASB) proposed several amendments affecting how entities report changes in cash and cash equivalents during a period; these are the first changes since the issuance of Statement No. 95, Statement of Cash Flows, in 1987. The proposed Accounting...
Public Companies – New Accounting Standards Effective for First Quarter 2016 If you’re a calendar-year company, you’ve likely just filed or are getting ready to file your U.S. Securities and Exchange Commission (SEC) Form 10-K. Now it’s almost the end of your first quarter; are you on top of the new accounting pronouncements that become effective this...
Breakage Rules Finalized for Prepaid Cards On March 8, 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-04, Liabilities – Extinguishments of Liabilities (Subtopic 405-20): Recognition of Breakage for Certain Prepaid Stored-Value Products. The prepaid card industry is a $500 billion industry and growing, and many consumers fail to redeem...
Contingent Option Bifurcation Clarified On March 14, 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2016-06, Derivatives and Hedging (Topic 815) Contingent Put and Call Options in Debt Instruments. The ASU eliminates diversity in practice in assessing contingent put and call options embedded within certain debt instruments. The various...
Simplifying the Transition to the Equity Method of Accounting On March 15, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2016-07, Investments—Equity Method and Joint Ventures (Topic 323); Simplifying the Transition to the Equity Method of Accounting. The narrowly scoped update simplifies accounting for all entities with investments...
Middle Market Equity Capital Report In Q2, Fewer IPOs, Increased Transaction Sizes, and the Lure of Private Capital July 2015 A CohnReznick LLP Report 1 Middle Market Equity Capital Report ― July 2015 Table of Contents Preface ...................................................................................................1 Highlights...
Middle Market Equity Capital Report In Q3, Volatility Exerts Downward Pressure on IPO Activity October 2015 A CohnReznick LLP Report 1 Middle Market Equity Capital Report ― October 2015 TABLE OF CONTENTS Preface ..................................................................................................................................... 1 Highlights...
MOMENTUM 2015 Middle Market Technology Outlook A 2015 CohnReznick LLP Report mo • men • tum noun: impetus and driving force gained by the development of a process or course of events Table of Contents Today’s Technology Business Environment .................. 1 Competitive Forces ........................................................ 5 The State of Capital...
MOMENTUM 2015 Commercial Real Estate Outlook A 2015 CohnReznick LLP Report Regulatory Issues... 6 mo • men • tum noun: impetus and driving force gained by the development of a process or course of events .. Table of Contents The State of the Market ..............................................................1 Capital Flows...
MOMENTUM 2015 Middle Market Private Equity Outlook A 2015 CohnReznick LLP Report mo • men • tum noun: impetus and driving force gained by the development of a process or course of events Table of Contents Today’s Private Equity Environment ..........................................1 Issues in Focus for 2015...
CohnReznick 2015 Not-for-Profit Governance Survey A CohnReznick LLP Report JULY 2015 Table of Contents Methodology......................................................................................................1 Executive Summary............................................................................................2 Respondent...
Digital Transformation: Leading Success at Growth Companies A CohnReznick LLP White Paper The early adopters have weighed in—a well-conceived digital transformation delivers breakthrough business models, creating unprecedented levels of growth, efficiency, and innovation. Companies are embracing digital as a means to improve customer engagement to drive value creation and...
BEST PRACTICES IN PRIVATE EQUITY VALUATION: Helping Private Equity Maximize Investment Returns A CohnReznick LLP White Paper OCTOBER 2015 Preface The competition for high-quality investment opportunities is significant as strategic buyers are driving record levels of M&A activity and are willing to pay premiums to secure their intended targets. Valuations for middle market deals have...
