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Accounting Research

The purpose of Accounting Research group is to assist the accounting professionals to link with highly capable like minded professionals and seek sloutions for various critical technical accounting for U.S. GAAP related issues.

Please feel free to post in your technical accounting issues relating to goodwill/ asset impairments, fair valuation, revenue recognition, foreign exchange/ currency translation adjustment (CTA) related issues.
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"Change in control" of an entity and Share based payments (FAS 123R)

When do you accrue the liability for the share based payment awards (i.e.

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How user friendly do you find the new U.S. GAAP codification?

I still go back to the original U.S. GAAP standards all the time as I find the FASB codification confusing.

How user friendly do you find the new U.S. GAAP codification? Do share your experiences.

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Did you get ready for the FAS 144 impairment/ write-downs?

Did you already start considering the impairment under FAS 144 (aka ASC 360, Property, Plant and Equipment) for your year end reporting?

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