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The bottom line

FASB Issues Tax Reform Proposal, Agencies Allow Change for Year-End Call Reports

The Financial Accounting Standards Board has issued a highly anticipated draft proposal for adjusting regulatory capital balances that were unexpectedly affected by the new tax reform law. Citing year-end reporting concerns, FASB issued the draft with a 15-day comment period in an effort to finalize the proposal in time for companies to apply the new […]

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What Is ASC 718?

For folks who are new to equity compensation, accounting for the expense associated with equity compensation awards can be daunting, especially to those of us without a background in finance. This article will help privately-held companies determine if they should be expensing their equity compensation awards. ASC stands for Accounting Standards Codification developed by the […]