Skip to content

KAP KKSP Partners

Kantor AKuntan Publik KKSP Partners Indonesia

  • Home
  • Jasa Audit

Category: Accounting Policies

PayPal: The Importance of Intangible Asset Impairments

July 19, 2018 admin Accounting Policies, Impairments, Red Flags Leave a comment

In July 2017, PayPal Holdings, Inc. [PYPL] acquired Canadian payment-processing company TIO Networks for $238 million. The purchase price consisted of

Continue reading

Impact of New Revenue Recognition Rule on the Russell 3000

May 11, 2018 admin Accounting Policies, FASB ASC, Materiality, Revenue Recognition Leave a comment

As Russell 3000 public companies with December year-ends implement the new revenue recognition standard, we are beginning to see a pattern

Continue reading

What You Should Know About General Electric’s Revenue Recognition Announcement

April 16, 2018 admin Accounting Policies, FASB ASC, Revenue Recognition, SEC Leave a comment

General Electric Co [GE] released an update on April 13, which among other things clarified issues related to the adoption of

Continue reading

ASC 606 Adoption Progress – Q4 Update

April 4, 2018 admin Accounting Policies, FASB ASC, Materiality, Revenue Recognition Leave a comment

We’re beginning to see large U.S. public companies with December year ends completing implementation of the new revenue recognition standard. At

Continue reading

What are companies really seeing, revenue growth or accounting adjustments?

March 1, 2018 admin Accounting Policies, Revenue Recognition Leave a comment

With the new ASC 606 rule now in effect and earnings season in full swing, we are beginning to see how

Continue reading

Differences is Loss Reserve Estimate Disclosures Could Spell Uncertainty

February 27, 2018 admin Accounting + Oversight, Accounting Estimates, Accounting Policies, Insurance Industry Leave a comment

Investors and analysts should be aware that there is more than one way to disclose Changes in Accounting Estimates. In some

Continue reading

Differences in Loss Reserve Estimate Disclosures Could Spell Uncertainty

February 27, 2018 admin Accounting + Oversight, Accounting Estimates, Accounting Policies, Insurance Industry Leave a comment

Investors and analysts should be aware that there is more than one way to disclose Changes in Accounting Estimates. In some

Continue reading

ASC 606 Adoption Progress – Q2 Update

October 2, 2017 admin Accounting Policies, FASB ASC, Materiality, Revenue Recognition Leave a comment

For the past year, we have been monitoring the progress made by U.S. public companies towards implementation of the new revenue

Continue reading

How Fiscal Year Ends Impact Adoption of ASU 2014-09

August 31, 2017 admin Accounting + Oversight, Accounting Policies, FASB ASC, Revenue Recognition Leave a comment

For the vast majority of Russell 3000 companies, the deadline to adopt new revenue recognition accounting guidance is fast approaching. Some issuers,

Continue reading

Gift Card Breakage – (ASC 606)

July 12, 2017 admin Accounting + Oversight, Accounting Policies, Revenue Recognition, SEC Leave a comment

ASC 606, effective for fiscal periods beginning after December 15th, 2017, is changing the way companies recognize revenue from contracts with

Continue reading

Six Months to New Revenue Standard Deadline

June 8, 2017 admin Accounting Policies, FASB ASC Leave a comment

ASC 606 becomes mandatory for all public companies at the end of 2017. A few months ago, we noted that a small

Continue reading

Early Adoption of ASC 606: first glance

December 22, 2016 admin Accounting Policies, Quality of Reporting, Regulation Leave a comment

In a recently released tool for the Audit Committees, the Center for the Audit Quality stated that it is “urgent that

Continue reading

A Big Change in Bank of America’s Accounting Policy

September 27, 2016 admin Accounting + Oversight, Accounting Estimates, Accounting Policies, SEC Comment Letters Leave a comment

Voluntary changes in accounting principle are usually disclosed in so-called preferability letters, but occasionally a significant change will be disclosed in an

Continue reading
WordPress Theme: Tortuga by ThemeZee.