Principal versus agent: Assessing how to recognize revenue

Principal versus agent: Assessing how to reco...

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Navigating tariff uncertainty: Refunds, enforcement, and accounting

Tariffs levied by the US government continue to evolve, creating significant implications for finance and accounting teams, from accounting for tariff refunds and staying ahead of rising enforcement activity to financial reporting and internal controls. This episode explores rece ...  Show more

Back to basics: Consolidation–Presentation and disclosure

To close out our four-part Back to basics discussion on consolidation accounting, we turn to presentation and disclosure. In this episode, we discuss how consolidated entities are reflected in the financial statements, the disclosure requirements for both variable interest entiti ...  Show more

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