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PDF-Only VersionsLease Accounting — Real Estate Rationalization 101: Current Market Trends and the Potential Accounting Implications From a Lessee’s Perspective (March 30, 2021)Current Expected Credit Losses — Postadoption Complexities (October 28, 2020)Going Concern — Key Considerations Related to Performing a Comprehensive Assessment (July 8, 2020)Revenue Recognition — Contract Modifications (June 29, 2020)Accounting for Costs Incurred in the Application of Agile Software Development (May 13, 2020)Current Expected Credit Losses Complexities for Commercial Entities (November 20, 2019)Cloud Computing Arrangements — Implementation Complexities (October 29, 2019)Revenue Recognition — Identifying Performance Obligations (September 17, 2019)Revenue Recognition — Determining Whether a Performance Obligation Is Satisfied at a Point in Time or Over Time (June 24, 2019)Revenue Recognition — Evaluating Whether an Entity Is Acting as a Principal or as an Agent (May 28, 2019)Revenue Recognition — Accounting for Costs of Obtaining a Contract (April 5, 2019)
PDF-Only VersionsLease Accounting — Real Estate Rationalization 101: Current Market Trends and the Potential Accounting Implications From a Lessee’s Perspective (March 30, 2021)Current Expected Credit Losses — Postadoption Complexities (October 28, 2020)Going Concern — Key Considerations Related to Performing a Comprehensive Assessment (July 8, 2020)Revenue Recognition — Contract Modifications (June 29, 2020)Accounting for Costs Incurred in the Application of Agile Software Development (May 13, 2020)Current Expected Credit Losses Complexities for Commercial Entities (November 20, 2019)Cloud Computing Arrangements — Implementation Complexities (October 29, 2019)Revenue Recognition — Identifying Performance Obligations (September 17, 2019)Revenue Recognition — Determining Whether a Performance Obligation Is Satisfied at a Point in Time or Over Time (June 24, 2019)Revenue Recognition — Evaluating Whether an Entity Is Acting as a Principal or as an Agent (May 28, 2019)Revenue Recognition — Accounting for Costs of Obtaining a Contract (April 5, 2019)