Centri Insights

04/26/2019

SEC Modernizes and Simplifies Certain Disclosure Requirements in Regulation S-K

On March 20, 2019, the SEC adopted amendments to modernize and simplify...

04/12/2019

FASB Simplifies Goodwill Impairment Test

Details: The FASB recently issued ASU 2017-04 to simplify how all entities...

02/25/2019

Accounting Update & Risk Considerations for Cloud Computing Arrangements

In August 2018, Financial Accounting Standards Board (FASB) issued ASU 2018-15 Intangibles-Goodwill...

02/22/2019

ASC 606 Implementation Services – Observations from Early and Standard Adopters

The Financial Accounting Standards Board (“FASB”) issued ASC 606, Revenues from Contracts...

02/18/2019

Modernization of Property Disclosures for Mining Registrants

The SEC adopted amendments to modernize property disclosures for mining registrants recently...

02/12/2019

Financial Statement Requirements for a Significant Acquisition

It is important to understand the implications of acquiring a business as...

02/01/2019

ASC 842 Implementation Services – Available Practical Expedients

Implementation of ASC 842, Leases, can seem daunting due to the substantial...

11/22/2018

SEC Staff Permits Delayed Adoption of ASC 606 And 842 for Certain Public Entities

Details: At the July 20th EITF meeting, the SEC Observer announced that...

08/01/2018

Centri ASC 842 Implementation Services

Find out what you need to know about implementing ASC 842 and...

07/27/2018

Corporate Governance: Preparing for the New Lease Accounting Standard: A Tool for Audit Committees

Highlights The new lease accounting standard, Accounting Standards Update (ASU) 2016-02, Leases...

07/12/2018

SEC Amends Smaller Reporting Company Definition and Requires Inline XBRL

Details: The SEC adopted amendments to the definition of a Smaller Reporting...

05/28/2018

FASB Issues Technical Corrections and Improvements to its Recent Financial

Details: Recently, the FASB issued ASU 2018-03, Technical Corrections and Improvements to...