Audit & Accounting: Accounting's new normal: Balance, relationships and flexibility

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The COVID-19 pandemic flipped our working world on its head. ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌ ‌

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Audit & Accounting

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August 10, 2020

Accounting's new normal: Balance, relationships and flexibility

By Kristen Keats 4 min read

The COVID-19 pandemic flipped our working world on its head.

FASB releases standard for convertible instruments and contracts

By Michael Cohn 2 min read

The update promises to improve financial reporting associated with accounting for convertible instruments and contracts in an entity’s own equity.

Credit card companies put aside billions for CECL and coronavirus

By Michael Cohn 3 min read

The six largest credit card issuers have set aside billions of dollars worth of reserves in response to the novel coronavirus as well as the adoption of the Financial Accounting Standards Board’s new credit losses standard.

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Adjusting Allowances for COVID-19

Incorporate a quantitative adjustment into your allowance framework under COVID-19

SEC names new chief accountant in Corporation Finance unit

By Michael Cohn 2 min read

The Securities and Exchange Commission named Lindsay McCord as chief accountant in the SEC’s Division of Corporation Finance.

U.S. moves to tighten audit and disclosure requirements for Chinese listings

By Saleha Mohsin and Jenny Leonard 4 min read

A high-powered group of U.S. regulators said stock exchanges should set new rules that could trigger the delisting of Chinese companies, following mounting concerns that investors are being exposed to frauds.

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