ASC Insights
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Category: ASC Insights
The tenth publication in our Uniqus ASC Insights Series covers “ASC 718, Stock Compensation,” offering key insights and practical applications for navigating stock compensation complexities.
Our "ASC Insights Series: Guide to Accounting Standards" offers a detailed analysis of ASC 326, focusing on financial instruments and credit losses, with practical insights and Uniqus perspectives.
Purpose Consolidation accounting under US Generally Accepted Accounting Principles (GAAP) is a critical aspect of financial reporting for companies with subsidiaries in their group structure. The purpose...
Purpose Entity segment information is critical for investors, lenders, creditors, and others (collectively “investors”) in understanding the entity’s different business activities. The segment information...
Purpose With changes in laws and regulations relating to environmental remediation and protection, it has become very important for entities to recognize the losses or costs that they are likely to incur...
Purpose For many reporting entities, leasing is an important way of gaining asset access. Through leasing arrangements, lessees can finance the use of required assets, often simplifies the disposal of...
Purpose Investors frequently enter transactions in which they make significant but not controlling investments in an entity. When investments made in common stock provide the investor with significant...