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Timing counts in financial reporting. Here’s an overview of the rules that apply to revenue and expense recognition under U.S. Generally Accepted Accounting Principles (GAAP).

In today’s unprecedented market conditions, key “unknowns” could have a material impact on the accounting estimates included in your company’s financial statements. Learn more about the three common approaches used by auditors to substantively test accounting estimates and fair value measurements to reduce the risk of restatements or write-offs in future periods.

During the pandemic, many employees have postponed using their allotted paid time off until COVID-related restrictions are lifted and safety concerns subside. Here’s some guidance to help evaluate whether your company is required to report a liability for so-called “compensated absences” and, 如果是这样的话, how to estimate the proper amount.

Many small entities suffered major losses during the pandemic. Here’s welcome relief from the FASB for private companies and not-for-profit entities that report goodwill on their balance sheets.

Operating, investing or financing activity? It’s not always clear where transactions belong on your company’s statement of cash flows.

Many companies are struggling to make their loan payments during the COVID-19 crisis. Debt restructuring could provide relief.

Most companies have cash in the bank, but the full amount may not be available for immediate use. Here’s how to report any restrictions on cash and cash equivalents.

Financial statements do more than quantify a company’s performance. They also provide qualitative information about business operations and risk factors. Here are important basics about footnote disclosures.

Businesses and 非营利组织 entities capitalize machines, 家具, 建筑, and other property, plant and equipment (PPE) assets on their balance sheets. Here’s a refresher on some common questions about how to properly report these long-lived assets under U.S. Generally Accepted Accounting Principles (GAAP).

As businesses are moving quickly to adjust to the current business landscape, security and compliance is often deprioritized. ML&R’s IT安全 & 合规 团队 can help you bridge the gap in security and compliance so you can keep your data safe, your regulators at bay, and your customers happy.

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