In July of this year, the AICPA Auditing Standards Board (ASB) issued two new Statements on Auditing Standards (SAS) that focus on audit evidence and accounting estimates: SAS No. 142, Audit Evidence, and SAS No. 143, Auditing Accounting Estimates and Related Disclosures. These new standards will impact both management and the auditor, as SAS No. […]
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Assurance Manager Melissa Castro discusses several improvements made to employee share-based payment accounting in this video. These improvements include provisions regarding the accounting of forfeited share-based payment awards and elections nonpublic companies can make when measuring the fair value of an option.
In this video, Assurance Manager Melissa Castro discusses the improvements to employee share-based payment accounting, which applies to all entities which issue share-based payment awards to their employees. Find out how the improvements affect income taxes and what restrictions regarding the determination of an award’s equity classification on the company’s balance sheet from watching […]
For the better part of my life, I considered myself to be boring. I preferred to curl up on the couch and binge-watch a TV series I’d already memorized than to go out dancing to remixes of songs I barely enjoyed the original of. Most of my nail polishes were in the “hardly noticeable” color […]
If there’s one thing every public accountant dreads, it’s “busy season”. The long hours at the office can take their toll, but there are plenty of ways to incorporate bright spots into the day and boost morale during busy season. Having gone through four years of busy seasons myself, I put together a bunch of […]