EY FRD publication on business combinations has been updated to reflect the issuance of ASU […]
Transfers and servicing of financial assets in US GAAP
EY has updated their FRD publication on transfers and servicing of financial assets to further […]
Fair value hedging under the portfolio layer method in US GAAP
The new guidance issued by the FASB earlier this year allows entities to expand their […]
Real estate project costs in US GAAP
EY FRD publication on real estate project costs has been updated to clarify and enhance […]
Accounting for digital assets, including crypto assets in US GAAP
EY Technical Line has been updated to reflect accounting considerations for certain activities in the […]
EY FRD Lease accounting – ASC 840
EY FRD publication on accounting for leases under ASC 840 has been updated to clarify […]
EY FRD – Intangibles – Goodwill and other in US GAAP
This EY Financial reporting developments (FRD) publication on goodwill and intangible assets has been updated. […]
EY FRD- Bankruptcies, liquidations and quasi-reorganizations in US GAAP
This EY FRD publication on bankruptcies, liquidations and quasi reorganizations has been updated to enhance […]
US GAAP Guide to preparing carve-out financial statements
Companies often consider divestitures to raise capital or maximize shareholder value. A divestiture may take […]
Exit or disposal cost obligations under US GAAP
ASC 420 establishes an accounting model for costs associated with exit or disposal activities, including […]