Details: The FASB recently issued ASU 2017-09, Scope of Modification Accounting, to clarify which changes to the terms or conditions of a share-based payment award require an entity to apply...
Details: The FASB recently issued ASU 2017-01 to clarify the definition of a business, which is fundamental in the determination of whether transactions should be accounted for as acquisitions (or...
Centri Business Consulting is dedicated to providing the highest quality finance and accounting consulting services to its clients by being reliable and responsive to their needs. At Centri we assist...
The revenue recognition standard affects all entities—public, private, and not-for-profit—that have contracts with customers, except for certain items, which include leases accounted for under FASB Accounting Standards Codification (ASC) 840,...
Recently, the SEC adopted technical amendments to several rules and forms to reflect securities law amendments included in the JOBS Act of 2012. ...