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Michael Maloney

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Fed Seeks Commentary on Expansion of Main Street Lending Program to Nonprofits

This week, the Federal Reserve Board announced that it is considering an expansion of the Main Street Lending Program to nonprofit organizations. The current

Accounting for Paycheck Protection Program Loans and Forgiveness

The American Institute of Certified Public Accountants (AICPA) has provided interpretive guidance on how nongovernmental entities should account for forgivable

Accounting Relief for Rent Concessions received by International Organizations due to COVID-19

Globally, organizations have been or are expected to be provided with rent concessions for their leases, especially for leases of retail properties. In

COVID-19 Considerations for IFRS Entities

Following the COVID-19 pandemic, organizations and governments have imposed travel restrictions and quarantines. This situation will likely result in business

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IFRS
Michael Maloney | 2.18.2020

Liability Classification for IFRS Entities

On January 23, 2020, the International Accounting Standards Board (IASB) issued Classification of Liabilities as Current or Non-current, a narrow-scope

IASB Proposes Annual Improvements for 2019

On May 21st, the International Accounting Standards Board (IASB) proposed four amendments for this year’s improvement consideration of the International

Top 10 Revenue Recognition Considerations for Retailers

For nonpublic companies, Accounting Standards Codification (ASC) 606 – Revenue Recognition, is effective for years beginning after December 15, 2018.

Accounting for Cloud Computing

Earlier this month, the Financial Accounting Standards Board’s (FASB) Emerging Issue Task Force (EITF) reached a consensus to permit the capitalization

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Insight - Fed Funds Increase

On June 13, members of the Federal Reserve’s Federal Open Market Committee voted to increase the target range for the federal funds rate by 25 basis

TPP Likely To Pass Without U.S.

This month the 11 remaining countries in negotiations under the Trans-Pacific Partnership (TPP) signaled that the agreement will move forward under a new

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