The Treasury Department and the Internal Revenue Service (IRS) issued Notice 2018-26, which provides guidance under section 965 of the Internal Revenue Code regarding the “transition tax.” Section 965 ...

The International Accounting Standards Board has published a set of proposals for clarifying how entities classify debt, especially when it comes up for renewal. Processing Content The proposed ...

How does Accounting Standards Update 2018-08-Not-For-Profit Entities (Topic 958): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made impact Principal ...

Last week, CMS announced on its website that for cost reporting periods beginning on or after October 1, 2019, providers must comply with a so-called “longstanding” rule to claim reimbursement for ...

The Financial Accounting Standards Board has issued a pair of proposed accounting standards updates on the classification of debt in a classified balance sheet (current versus noncurrent), and changes ...

The ugly stepchild of financial statements, and one of the more common causes of restatement, will be getting a bit of a makeover in the coming year as companies adopt new rules around how to classify ...

DUBLIN, Aug. 7, 2019 /PRNewswire/ -- The "Artificial Intelligence in Accounting Market by Component, Deployment Mode, Technology, Enterprise Size, Application (Automated Bookkeeping, Fraud and Risk ...

Classification into month-specific cutpoints is used to minimize misclassification associated with single measurement of serum 25(OH)D. This study aims to evaluate this strategy, and to compare it ...

Current accounting rules are either unclear or silent on how to classify cash flows in certain instances, so the Financial Accounting Standards Board is proposing an update to the Accounting Standards ...