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A NEWSLETTER FROM BDO’S NATIONAL …
A NEWSLETTER FROM BDO’S NATIONAL ASSURANCE PRACTICE JULY 2016 www.bdo.com TOPIC 842, LEASES INTRODUCTION In early February 2016, the Financial Accounting Standards Board (“FASB” or “the Board”) issued
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SUBJECT CONTACT REMINDER: SEC SAB 74 DISCLOSURES …
www.bdo.comThe SEC Staff Accounting Bulletin No. 74 (codified in SAB Topic 11.M), Disclosure Of The Impact That Recently Issued Accounting Standards Will Have On The Financial Statements Of The Registrant When Adopted In A Future Period (SAB 74), requires that when a recently
Sample audit Committee QueStionS to aSk - BDO USA, LLP
www.bdo.com2 Sample Audit Committee Questions to Ask of Auditors and Management u Sample audit Committee QueStionS to aSk of auditorS and management To assist the audit committee in performing its duties, the following is a list of questions it may ask the auditors and management in the context of periodic discussions (i.e., audit planning meeting and post-audit meetings).
REVENUE FROM CONTRACTS WITH CUSTOMERS – …
www.bdo.comMay 2015 | www.bdo.com REVENUE FROM CONTRACTS WITH CUSTOMERS – HARDWARE INDUSTRY OVERVIEW In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers.ASU 2014-09 establishes comprehensive accounting guidance for revenue …
REVENUE FROM CONTRACTS WITH CUSTOMERS - bdo.com
www.bdo.comREVENUE FROM CONTRACTS WITH CUSTOMERS – MANUFACTURING INDUSTRY 1 As promulgated in Accounting Standards Update (ASU) 2014-09, Revenue from Contracts with Customers. Over the past three years, the Financial Accounting Standards Board (FASB) has issued
BDO KNOWLEDGE Webinar Series: ASC 740 – Interim Period …
www.bdo.com• Income tax expense (benefit) for an interim period is the sum of income tax (benefit) from year-to-date “ordinary income” (loss) and income tax (benefit) from items and events not included in “ordinary income”
ESTABLISHING AN EFFECTIVE INTERNAL AUDIT FUNCTION
www.bdo.comTHE ROLES & FUNCTIONS OF INTERNAL AUDIT • Monitor and assist the Company with Risk Management • Assist with documentation and development of the Company’s internal control framework • Monitor/test the effectiveness of the internal control framework (SOX 404 requirement; some testing recommended for all companies)
2021 MEDICARE PHYSICIAN FEE SCHEDULE UPDATE: …
www.bdo.comIn order for this change to be revenue neutral, a known regulatory challenge, CMS had to reduce the “conversion ... Medicare reimbursements can be enhanced or penalized by up to 9%, although there is a two-year delay in ... 74176 Ct abd & …
ACCOUNTING CHANGES AND ERROR CORRECTIONS
www.bdo.comconsiderations outlined in the extensive materiality guidance set forth in SEC Staff Accounting Bulletin (“SAB”) Topics 1 M and 1 N (formerly referred to as SAB Nos. 99 and 108, respectively). Materiality should be assessed with respect to the misstatement’s impact on prior period financial
BDO’S US GAAP AND IFRS COMPARISON SERIES …
www.bdo.comAn intangible asset not yet available for use is tested for impairment in the same manner as an indefinite-lived intangible asset until it is available for use The annual impairment test for an indefinite-lived intangible asset must be a quantitative test The impairment test compares the carrying amount to the recoverable amount (defined above).
BDO KNOWS COVID-19 – Accounting, Reporting and Other ...
www.bdo.comgoing concern issues, include the effects in the ... operations, or liquidity due to COVID-19 should include robust discussions of these circumstances. Entities should also consider whether the impacts of COVID -19 necessitate early warning disclosures regar ding potential
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HOW TO COLLECT YOUR LEASE ACCOUNTING …
explore.leaseaccelerator.comExecutives Research Foundation and EY found ... Information about real estate leases is typically housed in a real estate administration system. However, data elements for IT, vehicle and other equipment leases are typically ... HOW TO COLLECT YOUR LEASE ACCOUNTING DATA www.leaseaccelerator.com 11
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www.gscpa.orgThe following slide (adapted from CCH “Accounting for Leases”) is a table of income lease accounting of real estate from a prime lessor perspective only (not as a sublessor).
Leases (Topic 842) - FASB
asc.fasb.orgproposed Accounting Standards Update, Leases (Topic 842). The Board decided that, consistent with all three proposals, lessees should be required to recognize ... between leases of real estate and leases of other assets. Leveraged Leases . leases. 842: ).
Real estate leases - EY - United States
www.ey.com1 May 2016 How will IFRS 16 impact real estate entities? Contents Highlights • The IASB has issued a new leases standard that requires tenants to recognise most rental contracts on their balance sheets. • Tenants will apply a single accounting model for all rental contracts (with an exemption for short-term leases).
AUDIT OF REAL ESTATE OPERATIONS
www.unm.eduThe Real Estate Department at the University of New Mexico is responsible for all of the real property holdings, both in selling and acquiring real property for …
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assets.kpmg.comexample, a construction lender to a real estate development joint venture may require the venture partners to guarantee the repayment of the debt on a joint and several basis.
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www.nolo.com˛ ey prefer to get the property rented as soon as possible, and deal with the ... the consequences when tenants break their leases. In addition, the addendum is ... Instructions for Florida Early Termination/ Liquidated Damages Lease Addendum Page 3 of 3 If You Need Legal Advice, See a Lawyer
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