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BDO Example ASC 606 Adoption Timetable

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This timetable example covers: 1) Understanding, Scoping and Planning 2) Technical Analysis and Assessment 3) Testing and Implementation 4) Financial Reporting and Disclosure 5) Post Adoption

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ASC Topic 606 – Revenue from Contracts with Customers

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A practice aid from BDO’s National Assurance Practice that discusses revenue from contracts with customers being recognized based on the application of a principle-based ‘five step’ model: Identify the Contract Identify the Performance Obligations Determine the Transaction Price Allocate the Transaction Price to Each Performance Obligation Recognize Revenue as Each Performance Obligation is Satisfied Updated August…

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BDO Knows: PCC – January 2014 Newsletter

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Topics include: Definition of a Public Business Entity Accounting for Goodwill Accounting for Certain Receive-Variable On the Horizon Frequently Asked Questions

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Assurance Newsletter Spring 2012

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Dig into the details surrounding: Financial Accounting Standards Board (FASB) proposed and final guidance and other activities including the recent developments of the FASB and IASB’s joint efforts to work towards convergence of US GAAP and IFRS. Public Company Accounting Oversight Board (PCAOB) proposed guidance Security Exchange Commission (SEC) proposed and final rules and other activities with particular…

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BDO Knows: FASB February 2010

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The Newsletter from BDO’s National Assurance Practice Revised Revenue Rules May Change the Way You Do Business Executive Summary For many entities, sales arrangements are often characterized by transactions with multiple deliverables. For example, in the technology industry, hardware, software, and professional services may be sold together as part of the same customer arrangement. In…

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