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| asc 350-40 guide: Wiley Practitioner's Guide to GAAP 2022 Joanne M. Flood, 2022-03-01 The most comprehensive guide to US GAAP—thoroughly updated to reflect the latest pronouncements US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2022 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics—including the latest updates. Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphic to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book: Reviews the latest changes to accounting principles, including inventory, financial instruments, leases, debt, and goodwill Offers expert guidance on issues surrounding specific pronouncements Includes comprehensive cross-references and topic-specific appendices Explains how the standards apply to common real-world scenarios Clarifies implementation through numerous illustrations and practical examples Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2022 is your one-stop resource for staying up-to-date with constantly-changing guidelines—providing the insight and guidance accounting professionals need. |
| asc 350-40 guide: Auditing and Accounting Guide AICPA, 2019-06-21 A must-have resource for new FASB guidance From financial reporting to revenue recognition to grants and contracts, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, we’ve got the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference which will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. The 2019 guide will help you do the following: Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities A must-have resource for accounting and auditing professionals who work with nonprofits, this essential reference will assist in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. |
| asc 350-40 guide: Audit and Accounting Guide Depository and Lending Institutions AICPA, 2017-10-30 The 2017 edition of this industry standard resource offers clear and practical guidance of audit and accounting issues such as transfers and servicing, troubled debt restructurings, financing receivables and the allowance for loan losses, and fair value accounting. It also provides direction for institutions assessing their operations and internal controls for regulatory considerations as well as discussions on existing regulatory reporting matters. Updates include: SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern SSAE No. 18, Attestation Standards: Clarification and Recodification Note: FASB ASU No. 2016-13 will have a significant impact on the guide; however, incorporation of guidance will not occur until the 2018 or 2019 edition of the guide. |
| asc 350-40 guide: Audit and Accounting Guide AICPA, 2020-07-15 From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes. |
| asc 350-40 guide: Audit and Accounting Guide: Not-for-Profit Entities, 2018 AICPA, 2018-06-19 This AICPA Accounting and Auditing Guide is a must-have for the resource libraries of accounting and auditing professionals who work with not-for-profit organizations. This essential reference book assists accountants in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. Created with common errors and questions in mind, accountants benefit from not-for-profit industry-specific guidance on the issues they are likely to encounter this year. The 2018 edition includes guidance on financial reporting changes, reporting donated services between affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs, and much more. This new edition provides a comprehensive discussion of FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. The discussion includes highlights of the changes that will assist financial statement preparers with implementing the standard. The guide offers dual guidance throughout, providing readers with the “before-and-after” context to enhance their understanding of the changes, as well as two all-inclusive appendices. |
| asc 350-40 guide: Wiley GAAP 2020 Joanne M. Flood, 2020-02-05 The most comprehensive guide to FASB Codifications, updated with the latest pronouncements Wiley GAAP 2020 is the essential resource for US GAAP implementation. Covering all codifications by the Financial Accounting Standards Board (FASB) - including the latest updates - this book provides clear explanations and practical examples for real-world application of these dynamic guidelines. Each chapter includes relevant sources of GAAP and expert guidance on interpretation, terminology, relevant concepts, and applicable rules, while in-depth discussion on the issues surrounding specific pronouncements offers informative perspective for a variety of scenarios. Staying up-to-date with constantly-evolving guidelines is a challenge. Wiley GAAP 2020 provides the guidance, insight, and perspective accounting professionals need to ensure accurate and up-to-date GAAP implementation. |
| asc 350-40 guide: Wiley GAAP 2023 Joanne M. Flood, 2022-11-22 The gold standard in US GAAP resources—fully revised to reflect the latest pronouncements US GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. Wiley GAAP 2023 offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics—including all the latest updates. Every chapter offers a discussion of relevant perspectives and issues, GAAP sources, practice-oriented examples, and clear definitions of terms, concepts, and rules. Every FASB Topic is clearly explained in a reader-friendly way and includes dynamic graphics to help the reader understand and retain the nuanced subject matter. Extensively updated to reflect all current US GAAP changes, this invaluable practice resource: Reviews all the latest changes to accounting principles Offers expert guidance on complex issues raised by specific pronouncements For ease of research, includes topic-specific chapters and comprehensive cross-references Illustrates how each standard applies to common, real-world scenarios Clarifies how to implement each standard with numerous practical examples The 2023 edition includes the latest revisions to standards on credit losses, leases, derivatives, and more, plus guidance on a new FASB Codification topic on government assistance. Non-compliance with GAAP is not an option for effective accounting and financial professionals. Wiley GAAP 2023 is your one-stop resource for staying current with constantly evolving guidelines and delivers the insight and guidance you need. BONUS: Online, downloadable Financial Statement Disclosure and Presentation Checklist, now including industry- specific disclosures! |
| asc 350-40 guide: Wiley GAAP 2024 Joanne M. Flood, 2023-11-21 The gold standard in US GAAP resources—fully revised to reflect the latest pronouncements US GAAP undergoes constant revision and review, requiring accountants and other financial practitioners to keep a close eye on updates and changes. Wiley GAAP 2024 offers the most comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics—including all the latest updates. Every chapter offers a discussion of relevant perspectives and issues, GAAP sources, practice-oriented examples, and clear definitions of terms, concepts, and rules. Every FASB Topic is clearly explained in a reader-friendly way and includes dynamic graphics to help the reader understand and retain the nuanced subject matter. Extensively updated to reflect all current US GAAP changes, this invaluable practice resource: Reviews all the latest changes to accounting principles Offers expert guidance on complex issues raised by specific pronouncements For ease of research, includes topic-specific chapters and comprehensive cross-references Illustrates how each standard applies to common, real-world scenarios Clarifies how to implement each standard with numerous practical examples The 2024 edition includes the latest revisions to standards on credit losses, leases, derivatives, and more, plus guidance on a new FASB Codification topic on government assistance. Non-compliance with GAAP is not an option for effective accounting and financial professionals. Wiley GAAP 2024 is your one-stop resource for staying current with constantly evolving guidelines and delivers the insight and guidance you need. BONUS: Online, downloadable Financial Statement Disclosure and Presentation Checklist, now including industry- specific disclosures! |
| asc 350-40 guide: Wiley CPAexcel Exam Review 2016 Study Guide January O. Ray Whittington, 2015-12-14 The Wiley CPAexcel Study Guides have helped over a half million candidates pass the CPA Exam. This volume contains all current AICPA content requirements in Financial Accounting and Reporting (FAR). The comprehensive four-volume paperback set (AUD, BEC, FAR, REG) reviews all four parts of the CPA Exam. With 3,800 multiple-choice questions. The CPA study guides provide the detailed information candidates need to master or reinforce tough topic areas. The content is separated into 48 modules. Unique modular format—helps candidates zero in on areas that need work, organize their study program, and concentrate their efforts. Comprehensive questions—over 3,800 multiple-choice questions and their solutions in the complete set (AUD, BEC, FAR, REG). Guidelines, pointers, and tips show how to build knowledge in a logical and reinforcing way. Arms test-takers with detailed text explanations and skill-building problems to help candidates identify, focus on, and master the specific topics that may need additional reinforcement. Available in print format. |
| asc 350-40 guide: Financial Accounting and Reporting Study Guide Notes Leonard Prather, 2017-09-12 The Financial Accounting and Reporting Study Guide Notes are a useful accounting study guide written in at-a-glance format for easy reading, highlighted with illustrations, and examples for visual learning. The guide is not designed to be a substitute for your accounting textbook. Instead, its meant to serve as a supplemental reference for understanding basic to advanced accounting concepts in easy to learn format. |
| asc 350-40 guide: Financial and Accounting Guide for Not-for-Profit Organizations John H. McCarthy, Nancy E. Shelmon, John A. Mattie, 2012-02-01 A completely revised and expanded edition of the nonprofit industry finance and accounting standard Filled with authoritative advice on the financial reporting, accounting, and control situations unique to not-for-profit organizations, Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition is recognized by professionals as the industry standard reference on not-for-profit finance and accounting. Prepared by the PricewaterhouseCoopers Not-for-Profit Industry Services Group, the book includes accounting, tax, and reporting guidelines for different types of organizations, step-by-step procedures and forms, and more. A new chapter on public debt has also been added. Presents the latest updates to regulatory reporting and disclosure changes in recent years Reflects the totally revamped and revised AICPA accounting and audit guide for not-for-profit organizations Addresses concerns of all nonprofit organizations, including health and welfare organizations, colleges and universities, churches and other religious organizations, libraries, museums, and other smaller groups Includes step-by-step procedures and forms, detailed explanations of financial statements, and a how-to section on setting up and keeping the books Financial and Accounting Guide for Not-for-Profit Organizations, Eighth Edition is the completely revised and expanded new edition of the bestselling not-for-profit accounting guide. |
| asc 350-40 guide: Accounting and Valuation Guide: Assets Acquired to Be Used in Research and Development Activities AICPA, 2016-11-07 This new guide provides guidance and illustrations regarding the initial and subsequent accounting for, valuation of, and disclosures related to acquired intangible assets used in research and development activities (IPR&D assets). This is a valuable resource for preparers of financial statements, auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to acquired IPR&D assets. |
| asc 350-40 guide: Guide to Intangible Asset Valuation Robert F. Reilly, Robert P. Schweihs, 2016-11-07 The highly experienced authors of the Guide to Intangible Asset Valuation define and explain the disciplined process of identifying assets that have clear economic benefit, and provide an invaluable framework within which to value these assets. With clarity and precision the authors lay out the critical process that leads you through the description, identification and valuation of intangible assets. This book helps you: Describe the basic types of intangible assets Find and identify intangible assets Provide guidelines for valuing those assets The Guide to Intangible Asset Valuation delivers matchless knowledge to intellectual property experts in law, accounting, and economics. This indispensable reference focuses strictly on intangible assets which are of particular interest to valuation professionals, bankruptcy experts and litigation lawyers. Through illustrative examples and clear modeling, this book makes abstract concepts come to life to help you deliver strong and accurate valuations. |
| asc 350-40 guide: Health Care Entities, September 2017 AICPA, 2017-11-29 It is critical that auditors understand the complexities of the specialized accounting and regulatory requirements of the health care industry. This guide is considered the industry standard resource and the 2017 update contains practical, how-to guidance for accounting and auditing of health care entities. Prepared and reviewed by industry experts to provide hands on, practical guidance for those who work in and with health care entities, this 2017 edition includes relevant GASB and FASB updates (including those related to private companies), and auditor involvement with municipal securities findings. Further, SAS No. 133, Auditor Involvement With Exempt Offering Documents will be important in this industry. The clarification made by this standard will be very helpful to auditors in understanding their requirements related to public offering documents that include audited financial statements. |
| asc 350-40 guide: Audit and Accounting Guide: Property and Liability Insurance Entities 2018 AICPA, 2018-12-12 Get authoritative accounting and auditing guidance. Educate staff on the property and liability insurance industry, its products and regulatory issues, and the related transaction cycles an insurance entity is involved with. This guide contains updates on current GAAP and statutory accounting and audit guidance, as well as relevant guidance contained in standards issued through September 1, 2018 which have a major impact on insurance entities, including: FASB ASU No. 2016-01 and AICPA Q&A Section 7100.15: Insurance Companies and the Definition of Public Business Entity Revenue Recognition Implementation Issue: Considerations for Applying the Scope Exception in FASB ASC 606-10-15-2 and 606-10-15-4 to Contracts Within the Scope of FASB ASC 944 |
| asc 350-40 guide: Wiley GAAP 2025 Joanne M. Flood, 2024-11-06 The gold standard in US GAAP resources—completely revised to include the newest pronouncements US GAAP is consistently reviewed and updated, which requires accountants and financial practitioners to keep one eye on revisions and changes. Wiley GAAP 2025 delivers comprehensive coverage of all Financial Accounting Standards Board (FASB) Topics—along with all the latest updates. Each chapter provides a discussion of perspectives and issues, GAAP sources, practice-oriented examples, and concise definitions of concepts, rules, and terms. Every Topic is clearly explained in an easy-to-understand way and is accompanied by illustrations and graphics that help the reader apply the information. This practice resource: Reviews the latest changes to accounting principles Provides authoritative guidance on complicated issues raised by specific pronouncements Includes topic-specific chapters and cross-references for easy research Illustrates how each standard might apply to common scenarios Clarifies the implementation of each standard with practice examples The 2025 edition covers the latest developments in the presentation and disclosures in financial statements, reporting crypto assets, improved segment reporting, and new disclosures for joint venture formations and income taxes. Non-compliance with GAAP is not an acceptable option for skilled financial professionals and accountants. Wiley GAAP 2025 remains your one-stop resource for staying up to date with constantly changing guidelines and delivers the guidance and insight you need. BONUS: Downloadable, online Financial Statement Disclosure and Presentation Checklist, now with industry-specific disclosures! New this year access to a newsletter updating information throughout the year. |
| asc 350-40 guide: Audit and Accounting Guide: Health Care Entities, 2018 AICPA, 2018-11-28 Considered the industry's standard resource, this guide helps accountants and financial managers understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2018, this edition has been prepared and reviewed by industry experts and provides hands-on, practical guidance for those who work in and with health care entities. A critical resource for auditors, this edition includes new accounting standards and relevant GASB and FASB updates (including those related to private companies). Updates include: FASB ASU No. 2014-09, Revenue from Contracts with Customers (Topic 606) FASB ASU No. 2016-01, Financial Instruments - Overall (Subtopic 825-10) Recognition and Measurement of Financial Assets and Financial Liabilities FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities SAS No. 133, Auditor Involvement With Exempt Offering Documents GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting) GASB No. 83, Certain Asset Retirement Obligations |
| asc 350-40 guide: Wiley GAAP 2021 Joanne M. Flood, 2021-03-04 The most comprehensive guide to US GAAP—thoroughly updated to reflect the latest pronouncements US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2021 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics – including the latest updates. Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphics to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book: Reviews the latest changes to accounting principles, including credit losses, inventory, financial instruments, leases, and revenue Offers expert guidance on issues surrounding specific pronouncements Includes comprehensive cross-references and topic-specific appendices Explains how the standards apply to common real-world scenarios Clarifies implementation through numerous illustrations and practical examples Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2021 is your one-stop resource for staying up-to-date with constantly-changing guidelines—providing the insight and guidance accounting professionals need. |
| asc 350-40 guide: Audit and Accounting Guide: Property and Liability Insurance Entities 2016 AICPA, 2018-02-21 Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements -- including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing. |
| asc 350-40 guide: Audit and Accounting Guide: Life and Health Insurance Entities 2018 AICPA, 2018-11-13 This book helps simplify the complexities of insurance entity regulatory compliance. Whether performing audit engagements or management at an insurance entity, the 2018 edition of this guide is a must-have resource to keep abreast of recent regulatory changes related to the life and health insurance industry, its products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. New to the 2018 edition: This edition covers recent regulatory updates related to the Affordable Care Act and provides guidance for new standards that impact life and health insurance, including revenue recognition, financial instruments, leases, and more. |
| asc 350-40 guide: The Manager’s Guide to Cybersecurity Law Tari Schreider, SSCP, CISM, C|CISO, ITIL Foundation, 2017-02-01 In today’s litigious business world, cyber-related matters could land you in court. As a computer security professional, you are protecting your data, but are you protecting your company? While you know industry standards and regulations, you may not be a legal expert. Fortunately, in a few hours of reading, rather than months of classroom study, Tari Schreider’s The Manager’s Guide to Cybersecurity Law: Essentials for Today’s Business, lets you integrate legal issues into your security program. Tari Schreider, a board-certified information security practitioner with a criminal justice administration background, has written a much-needed book that bridges the gap between cybersecurity programs and cybersecurity law. He says, “My nearly 40 years in the fields of cybersecurity, risk management, and disaster recovery have taught me some immutable truths. One of these truths is that failure to consider the law when developing a cybersecurity program results in a protective façade or false sense of security.” In a friendly style, offering real-world business examples from his own experience supported by a wealth of court cases, Schreider covers the range of practical information you will need as you explore – and prepare to apply – cybersecurity law. His practical, easy-to-understand explanations help you to: Understand your legal duty to act reasonably and responsibly to protect assets and information. Identify which cybersecurity laws have the potential to impact your cybersecurity program. Upgrade cybersecurity policies to comply with state, federal, and regulatory statutes. Communicate effectively about cybersecurity law with corporate legal department and counsel. Understand the implications of emerging legislation for your cybersecurity program. Know how to avoid losing a cybersecurity court case on procedure – and develop strategies to handle a dispute out of court. Develop an international view of cybersecurity and data privacy – and international legal frameworks. Schreider takes you beyond security standards and regulatory controls to ensure that your current or future cybersecurity program complies with all laws and legal jurisdictions. Hundreds of citations and references allow you to dig deeper as you explore specific topics relevant to your organization or your studies. This book needs to be required reading before your next discussion with your corporate legal department. |
| asc 350-40 guide: Wiley GAAP Barry J. Epstein, Nadira M. Saafir, 2010-06-24 Wiley GAAP Workbook provides easy-to-understand guidance and clarity to practical applications of GAAP. Enhancing your comprehension of GAAP to enable practical application of a variety of situations that you may encounter in practice, this workbook and guide simplifies application of GAAP standards and interpretations to specific real-world situations. Provides easy-to-understand clarity and guidance on interpretation and application of the overwhelming and voluminous GAAP standards Offers explanations supplemented with examples, case studies, solutions, and illustrations for enhanced understanding of GAAP Includes newly issued accounting pronouncements and information on the GAAP codification Wiley GAAP: Practical Implementation Guide and Workbook is a quick reference guide on Generally Accepted Accounting Principles and their application with easy to understand outlines of FASB standards, practical insights, case studies with solutions, illustrations, and multiple choice questions with solutions. It greatly facilitates understanding of the practical implementation issues involved in applying these complex rules-based standards. |
| asc 350-40 guide: AICPA Technical Questions and Answers, 2019 AICPA, 2019-09-11 Technical Questions and Answers compiles popular Q&As from the AICPA’s Technical Hotline. This resource includes non-authoritative literature on the following subjects: Financial Statement Presentation Auditors’ Reports Required Supplementary Information Preparation, Compilation, and Review Engagements Liabilities and Deferred Credits Capital Revenue and Expense Specialized Industry Problems Specialized Organizational Problems Audit Fieldwork Attestation Engagements This new edition includes new Q&As for definition of direct care of collection items (section 6140.27) and Q&As for not-for-profit entities (section 6140), and health care entities have been revised. |
| asc 350-40 guide: Health Care Entities, 2019 AICPA, 2020-01-17 Considered the industry's standard resource, this guide will help accountants, auditors, and financial managers to understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2019, this edition has been prepared and reviewed by industry experts and provides hands-on, practical guidance for those who work in and with health care entities. A critical resource for auditors, this edition includes new accounting standards and relevant GASB and FASB updates (including those related to private companies). |
| asc 350-40 guide: Financial Reporting Handbook 2021 New Zealand Caanz (Chartered CAANZ (Chartered Accountants Australia & New Zealand), 2021-02 The Financial Reporting Handbook 2021 from Chartered Accountants Australia and New Zealand (Chartered Accountants ANZ) is designed to meet the demands of the ever-changing business environment. Developed for Chartered Accountants, accountancy students and other professionals working in Australia, the Handbook is a comprehensive guide to the Australian accounting standards. A companion to the Handbook is Chartered Accountants ANZ's Auditing, Assurance and Ethics Handbook 2021, which contains Australian and New Zealand auditing and assurance standards. Together, these are part of the suite of products and services available to Chartered Accountants ANZ members and the student and business community. |
| asc 350-40 guide: Segment Reporting International Accounting Standards Committee, 1997 |
| asc 350-40 guide: Ginnie Mae Annual Report Government National Mortgage Association, 1995 |
| asc 350-40 guide: Fair Value Measurements International Accounting Standards Board, 2006 |
| asc 350-40 guide: Design of Structural Elements Chanakya Arya, 2009-05-07 This third edition of a popular textbook is a concise single-volume introduction to the design of structural elements in concrete, steel, timber, masonry, and composites. It provides design principles and guidance in line with both British Standards and Eurocodes, current as of late 2007. Topics discussed include the philosophy of design, basic structural concepts, and material properties. After an introduction and overview of structural design, the book is conveniently divided into sections based on British Standards and Eurocodes. |
| asc 350-40 guide: Team Topologies Matthew Skelton, Manuel Pais, 2019-09-17 Effective software teams are essential for any organization to deliver value continuously and sustainably. But how do you build the best team organization for your specific goals, culture, and needs? Team Topologies is a practical, step-by-step, adaptive model for organizational design and team interaction based on four fundamental team types and three team interaction patterns. It is a model that treats teams as the fundamental means of delivery, where team structures and communication pathways are able to evolve with technological and organizational maturity. In Team Topologies, IT consultants Matthew Skelton and Manuel Pais share secrets of successful team patterns and interactions to help readers choose and evolve the right team patterns for their organization, making sure to keep the software healthy and optimize value streams. Team Topologies is a major step forward in organizational design for software, presenting a well-defined way for teams to interact and interrelate that helps make the resulting software architecture clearer and more sustainable, turning inter-team problems into valuable signals for the self-steering organization. |
| asc 350-40 guide: Accounting Series Releases , 1976 |
| asc 350-40 guide: Supplementary Cementing Materials Rafat Siddique, Mohammad Iqbal Khan, 2011-03-28 This book is an attempt to consolidate the published research related to the use of Supplementary Cementing Materials in cement and concrete. It comprises of five chapters. Each chapter is devoted to a particular supplementing cementing material. It is based on the literature/research findings published in journals/conference proceeding, etc. Topics covered in the book are; coal fly ash, silica fume (SF), granulated blast furnace slag (GGBS), metakaolin (MK), and rice husk ash (RHA). Each chapter contains introduction, properties of the waste material/by-product, its potential usage, and its effect on the properties of fresh and hardened concrete and other cement based materials. |
| asc 350-40 guide: PPC's Guide to Preparing Financial Statements Practitioners Publishing Co. Staff, 2004-11-01 Contains technical guidance and practice aids for preparation of financial statements. Contains sample documents, addresses, GAAP issues on a statement by statement basis. |
| asc 350-40 guide: Accounting and Valuation Guide AICPA, 2016-11-07 This new guide provides accounting and valuation guidance for impairment testing of goodwill. Specifically, it focuses on practice issues related to the qualitative assessment and the first step of the two-step test. This resource is a valuable tool for auditors, accountants and valuation specialists seeking an advanced understanding of the accounting, valuation, and disclosures related to goodwill impairment testing (including the qualitative assessment). It is also a vital resource for preparers of financial statements of public and private companies that follow FASB guidance on goodwill. |
| asc 350-40 guide: Accounting for Selected Assets and Liabilities United States. Federal Accounting Standards Advisory Board, 1993 |
| asc 350-40 guide: Design of Prestressed Concrete to Eurocode 2, Second Edition Raymond Ian Gilbert, Neil Colin Mickleborough, Gianluca Ranzi, 2017-01-27 The design of structures in general, and prestressed concrete structures in particular, requires considerably more information than is contained in building codes. A sound understanding of structural behaviour at all stages of loading is essential. This textbook presents a detailed description and explanation of the behaviour of prestressed concrete members and structures both at service loads and at ultimate loads and, in doing so, provide a comprehensive and up-to-date guide to structural design. Much of the text is based on first principles and relies only on the principles of mechanics and the properties of concrete and steel, with numerous worked examples. However, where the design requirements are code specific, this book refers to the provisions of Eurocode 2: Design of Concrete Structures and, where possible, the notation is the same as in Eurocode 2. A parallel volume is written to the Australian Standard for Concrete Structures AS3600-2009. The text runs from an introduction to the fundamentals to in-depth treatments of more advanced topics in modern prestressed concrete structures. It suits senior undergraduate and graduate students and also practising engineers who want comprehensive introduction to the design of prestressed concrete structures. It retains the clear and concise explanations and the easy-to-read style of the first edition, but the content has been extensively re-organised and considerably expanded and updated. New chapters cover design procedures, actions and loads; prestressing systems and construction requirements; connections and detailing; and design concepts for prestressed concrete bridges. The topic of serviceability is developed extensively throughout. All the authors have been researching and teaching the behaviour and design of prestressed concrete structures for over thirty-five years and the proposed new edition of the book reflects this wealth of experience. The work has also gained much from Professor Gilbert active and long-time involvement in the development of standards for concrete buildings and concrete bridges. |
| asc 350-40 guide: Reinforced Concrete Design W.H. Mosley, Bill Mosley, Ray Hulse, J. H. Bungey, 2012-04-10 The purpose of this text is to provide a straightforward introduction to the principles and methods of design for concrete structures. The theory and practice described are of fundamental nature and will be of use internationally. |
| asc 350-40 guide: Audits of Property and Liability Insurance Companies , 2000 |
| asc 350-40 guide: A Comparison of IFRS Standards and U. S. GAAP: Bridging the Differences Bob Uhl, 2019-02-22 This publication discusses differences that are commonly found in practice between the International Accounting Standards Board's IFRS® Standards and the FASB's U.S. GAAP. The significance of these differences to a given entity will vary depending on such factors as the nature of its operations, the industry in which it operates, and the accounting policy choices it has made. |
| asc 350-40 guide: Form 10-K. United States. Securities and Exchange Commission, 1949 |
Technology Industry Accounting Guide - Deloitte United States
Within ASC 350-40, guidance differs for cloud-based (or hosting) arrangements versus internal-use software (e.g., only implementation costs for cloud-based [or hosting] arrangements are …
FASBs’ Proposed Standard Update (Sub-topic 350-40)
May 7, 2025 · ASC 350-40 provides an explicit guidance on costs incurred for computer software developed or obtained for internal use. Subtopic 350-40 on Internal-Use Software, illustrates …
Asc 350 40 Full Text - biko.up.edu.ph
ASC 350 Guide: Goodwill & Intangible Asset Insights ASC 350, issued by the Financial Accounting Standards Board (FASB), is essential for maintaining transparency and …
Accounting for Internal-Use Software Development Costs
Codification (ASC) 350-40: Internal-Use Software. First, we need to identify what is considered to be internal-use software. Computer software is considered to be for internal use when it is …
Intangibles—Goodwill and Other (Topic 350) - asc.fasb.org
See paragraph paragraphs 350-20-65-2 and 350-20-65-4 for transition guidance for private companies and not-for-profit entities on applying the accounting alternatives alternative in …
Proposed Accounting Standards Update, Intangibles — …
Jan 27, 2025 · We appreciate the opportunity to comment on the Proposed Accounting Standards Update, Intangibles — Goodwill and Other — Internal-Use Software (Subtopic 350-40), that …
Accounting for and Disclosure of Software Costs - IFRS
Subtopic 350 -40, Intangibles— Goodwill and Other—Internal-Use Software April-May 2024 • Performed outreach with practitioners and preparers to understand the operability, auditability, …
Software costs - Viewpoint
ASC 350-40, Intangibles—Goodwill and Other—Internal-Use Software, applies to software that is acquired, internally developed, or modified solely to meet the reporting entity’s internal needs.
Scoping Considerations When Accounting for Software and …
software and software-related costs incurred should be accounted for under ASC 985-20, ASC 350-40, or other U.S. GAAP. This is the first publication in a series that will further examine the …
Accounting Standards Codification - FASB
FASB Codification User Guide Page 4 of 16 Browsing The FASB Accounting Standards Codific ation® is organized into a hierarchical structure consisting of Areas, Topics, Subtopics, …
To the Point: FASB proposes amending guidance on …
Oct 31, 2024 · • The FASB proposed amendments to ASC 350-40 to modernize the accounting for costs related to internal-use software. • The proposal would remove all references to project …
the FASB’s Intangibles Use Software e support the Board’s …
Jan 27, 2025 · As amended, ASC 350-40-25-4 reads, “Internal and external training costs are not internal-use software development costs and shall be expensed as incurred.” While we …
Proposed Accounting Standards Update, Technical …
The proposed guidance in ASC 350-40-25-17 (paragraph 32) indicates that the acquisition of a license agreement for internal-use software should be accounted for as the acquisition of an …
To the Point - EY
Jan 16, 2025 · The FASB recently proposed amendments to ASC 350-40 to remove references to project stages and clarify the threshold applied to begin capitalization. As part of the ITC, the …
Defining Issues 18-19 FASB issues ASU on accounting for
7 ASU 2018-15 amends this guidance to now refer to ‘standalone price’, rather than fair value; see ASC 350-40-30-4. The ASU does not affect the accounting by cloud service providers, other …
Technology Industry Accounting Guide Other Accounting and …
We are pleased to present the inaugural edition of Deloitte’s Technology Industry Accounting Guide (the “Guide”). The technology industry ecosystem encompasses a wide array of entities, …
FASB Amends Guidance on Cloud Computing Arrangements
On August 29, 2018, the FASB issued ASU 2018-15,1 which amends ASC 350-402 to address a customer’s accounting for implementation costs incurred in a cloud computing arrangement …
A comprehensive guide Intangibles goodwill and other - EY
Jun 26, 2024 · Intangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets, which provides guidance on the subsequent …
Re: Intangibles—Goodwill and Other—Internal-Use So…
1. The proposed paragraph 350-40-15-1A highlights scope considerations when an asset contains both software and tangible components and requires a reasonable and consistent method for …
LB&I Concept Unit Knowledge Base – Corporat…
This section provides a brief overview of ASC 730, ASC 350- 40 (Internal -Use Software), and ASC 985- 20 (Costs of Software to be Sold, Leased, or Marketed). We included ASC 350 40 …
Property, plant, equipment and other assets - Viewpoint
interests guide. ASC 360, Property, Plant, and Equipment is the authoritative US GAAP for PP&E and defines property, plant, and equipment as follows: Excerpt from ASC 360-10-05-3 Property, plant, …
FASBs’ Proposed Standard Update (Sub-topic 350-40)
May 7, 2025 · ASC 350-40 provides an explicit guidance on costs incurred for computer software developed or obtained for internal use. Subtopic 350-40 on Internal-Use Software, …
BDO Leases Blueprint - BDO USA
2.4 Joint Operations or Arrangements 40 2.5 Common Control Arrangements 41 ... Apply ASC 350, Intangibles — Goodwill and Other Leases to explore for or use minerals, oil, natural gas, and similar …
Sales and transfers of nonfinancial assets: ASC 61…
ASC 350-10-40-4 For tangible assets, apply ASC 360-10-40-3C Measure the gain or loss on transfer of the nonfinancial or in-substance nonfinancial asset as the difference …
Technology Industry Accounting Guide Software …
It is important to determine whether software costs incurred are within the scope of ASC 985-20 or ASC 350-40 because the requirements for capitalization vary significantly …
SSAP No. 16 Processing Equipment and Software
10. This statement adopts with modification FASB Accounting Standards Codification (ASC) 350-40, Internal Use Software (ASC 350-40), as originally adopted as part of SOP 98-1, as …
Effective Date Schedule
Dec 31, 2024 · Transition: ASC 350-60-65-1; Modified-retrospective method, with a cumulative-effect adjustment to opening balance of retained earnings (or other appropriate component) as of …
CRYPTOCURRENCIES BDO Knows: Accounting for Cryp…
The bitcoins purchased by Entity A meet all criteria in ASC 350-60-15-1. CONCLUSION & ANALYSIS Entity A accounts for the bitcoins as crypto assets pursuant to the guidance in …
PwC Leases guide - Viewpoint
About the Leases guide PwC is pleased to offer our updated Leases guide. The FASB’s new standard on leases, ASC 842, is already effective for public companies and is replacing today’s …
Improvements in Accounting for the Costs of Cloud Com…
(Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract,” which is aimed at decreasing the …
A comprehensive guide :usiness combinations - EY
Jun 26, 2024 · To our clients and other friends Companies that engage in business combinations face various financial reporting issues, including determining whether a transaction …
Business Combinations and Consolidated Financial Rep…
Review Questions & Solutions 2-40 . Appendix – Annual Report References . Glossary . Index . Chapter 1: Business Combinations 1-1 Chapter 1: Business Combinations . ... Business …
Technology Industry Accounting Guide Other Ac…
contract fulfillment costs in accordance with ASC 340-40. If ASC 340-40 is applicable, an entity should consider the three criteria in ASC 340-40-25-5 to determine whether capitalization of …
Re: Proposed Accounting Standards Update, Intangibl…
Jun 1, 2023 · The guidance in ASC 350 -10-40-1 explicitly states that entities should apply the guidance in ASC 610 -20, Gains and Losses fr om the Derecognition of Nonfinancial Assets, …
GOODWILL & IMPAIRMENT
lived assets groups under ASC 360 and goodwill under ASC 350-20 depend on first establishing the proper carrying amounts of the underlying assets. Those other impairment models are …
SaaS Spend Management for Accountants Explained - Fi…
This guide contains everything accountants need to know about Software as a Service (SaaS) spend management. ... (ASC 350-40), was effective on January 1, 2020 for public …
New Developments Summary - Grant Thornton Internati…
in ASC 350-20-35-3C. ASC 350-20-35-3C In evaluating whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount, an entity shall assess relevant events …
Effective Date Schedule - Grant Thornton International
Mar 31, 2023 · Emerging Issues Task Force) (ASC 350-40, ... of Guide 3 is effective Jan 1, 2023 N/A Yes 2022-03 Fair Value Measurement of Equity Securities Subject to Contractual Sale …
To the Point: FASB requires public business entities to
Nov 5, 2024 · be consistent with those reported under the requirements in ASC 360, Property, Plant, and Equipment, and ASC 350, Intangibles — Goodwill and Other, respectively. Additionally, the …
Intangibles—Goodwill and Other (Topic 350)
Intangibles. An Amendment of the FASB Accounting Standards Codification ® No. 2014-02 . January 2014 —Goodwill and Other (Topic 350) Accounting for Goodwill . a consensus of the Private …
the FASB’s Intangibles Use Software e support the Boar…
We further recommend removing paragraph ASC 350-40-55-4 in its entirety, which, under the proposed amendments, retains references to the timing of software development …
US GAAP-IFRS COMPARISON SERIES: IMP…
2 US GAAP-IFRS COMPARISON SERIES: IMPAIRMENT OF GOODWILL, TANGIBLE AND INTANGIBLE ASSETS INTRODUCTION Guidance related to assessing and recording impairment …
US GAAP Training Program brochure - EY
ASC 350 Goodwill and Other Intangibles ASC 330 Inventories ASC 830 Foreign Currency Matters ASC 805 Business Combinations ... Tel: + 91 40 6736 2000 Jaipur 9th floor, Jewel of India Horizon …
Intangibles—Goodwill and Other— Internal-Use Softwa…
4. Supersede (and move) paragraphs 350-40-05-1 through 05-1B and add paragraphs 350-40-05-1C through 05-1F and 350-40-05-10 and the related Subsection title, with a link to …
Effective date schedule for accounting - Grant Thornto…
Emerging Issues Task Force) (ASC 350-40, Intangibles – Goodwill and Other: Internal-Use Software) Currently effective Dec 15, 2020 Yes, including in an interim period 2018-18 Clarifying …
ITFMA - Presentation Abstract
FASB ASC 350-40 • FASB Accounting Standards Codification Subtopic 350-40 (“ASC Subtopic 350-40”), Internal Use Software, is the primary source of authoritative guidance • Prior …
Under ASC 606 - Deloitte United States
2 • “Determine the transaction price” (step 3). • “Allocate the transaction price to the performance obligations in the contract” (step 4). • “Recognize revenue when (or as) the entity satisfies a …
Revenue from Contracts with Customers - Grant Thornto…
ASC 606 and ASC 340-40 . This publication was created for general information purposes, and does not constitute professional advice on facts and circumstances specific to any …
Top 100 SaaS Companies Survey 2023 - Armanino LLP
feasibility (ASC 985-20) with the concept of “probable” completion, derived from ASC 350-40 with revision. ASC 350-40 uses the stages of development to determine when to capitalize a cost, …
Navigating the guidance in ASC 718 - Grant Thornton I…
The overarching principle of ASC 718, which codifies the FASB’s guidance on accounting for share-based arrangements, is to account for the fair value of both employee and …
Recognizing Intangible Assets - Wiley
is recognized and measured under ASC 350-30-25-1 and ASC 350-30-30-1, respectively.33 In contrast, if the above criteria are not met, the customer treats the hosting agreement as a service …
Practitioner’s Guide to GAAP 2020 - Wiley Online Library
Guide to GAAP 2020. BECOMEASUBSCRIBER! ... 25 ASC 350 Intangibles—Goodwill and Other 405 26 ASC 360 Property, Plant, and Equipment 437 ... 350-40): Customer’s …
A guide to stock compensation - RSM US
1.1 Information about this guide This guide is intended to be a resource in understanding and analyzing the accounting for share-based payments with employees and nonemployees …
FASB enmienda orientación sobre acuerdos de computa…
De manera consistente con la ASC 350- 40, la ASU 2018-15 requiere que la entidad aplique el modelo de deterioro contenido en la ASC 360-10-35 a sus costos de implementación …
Health Tech Industry Accounting Guide - Deloitt…
In addition, this guide provides our perspective on the emerging health tech marketplace as well as relevant research on health tech investment trends (see Section 1.1). We also …
Accounting for the Development of Generative …
2 ASC 350-40 stipulates that to proceed from the preliminary project stage to the application development stage, a company would have to determine that the technology it needs to meet the …
Tangibles and Intangibles Assets - KPMG
IAS 40, Investment Property, permits both cost model and fair value model (except in some situations) for measurement of investment properties after initial recognition while Ind AS …
Capitalization, Depreciation and Disposal of Capital Ass…
Jul 1, 2020 · In accordance with ASC Subtopic 350-40, Intangibles—Goodwill and Other—Internal-Use Software. The license portion of the software is to be capitalized as internal use software. …
New Accounting Standards Upcoming Effective Dates f…
ASC 350, Intangibles—Goodwill and Other ASU 2021-03, Accounting Alternative for Evaluating Triggering Events Effective prospectively for annual periods beginning after December 15, 2019 …
Grant Thornton May 2021
This publication discusses only transactions within the scope of ASC 805-10, ASC 805-20, ASC 805-30, and ASC 805-40. It does not apply, however, to transactions or events within the …
D. Keith Bell
but not both. Currently, ASC 350-40-50-1 refers to Subtopic 360-10 for disclosure and the scope section of ASC 350-30 states that the disclosure requirements of paragraphs 350-30-50-1 through 50 …
the FASB’s Intangibles Use Software e support the Boar…
We further recommend removing paragraph ASC 350-40-55-4 in its entirety, which, under the proposed amendments, retains references to the timing of software development …
Financial Reporting Developments: Certain inve…
Sep 26, 2024 · To our clients and other friends This Financial reporting developments (FRD) publication summarizes the guidance on the accounting for certain investments in …
Defining Issues 15-15 FASB Issues Guidance on Custoe…
3 FASB ASC Subtopic 350-40, Intangibles—Goodwill and Other – Internal-Use Software, available at www.fasb.org. ... 5 FASB ASC paragraph 350-30-25-2, available at …
Comment Letter File Reference 2018-230 (Mind …
B. We Suggest Replacing the Term “Amortization” in Paragraph 350-40-35-11. In ASC 350-40-35-11, as well as in the header preceding that paragraph, we would suggest not using the term …
Snapshot Goodwill and Long-lived asset Impairme…
among others (e.g., costs related to customer contracts capitalized under ASC 340-40). Note 7: ... asset is impaired. Factors that should be considered in performing the …
More than just disclosure - Grant Thornton International
This guide is designed to help preparers navigate the complexities involved in identifying and reporting segments under ASC 280. The segment disclosures as required by ASC 280 are designed to …
2024 GAAP Updates–Part 1 - clarknuber.com
Recognition requirements for website-specific costs would be incorporated under 350-40. Transition would be prospective, with a retrospective option permitted. It’s important to note that …
