Tag Archive | Financial Reporting
MHM Webinar on May 23: Accounting & Management Issues of Employee Stock Ownership Plans
The compliance requirements impacting ESOPs are unique and continue to be significant. Understanding these changes will take some effort for ESOP sponsors and their accountants. During this sixth session of Mayer Hoffman McCann’s Executive Education Series, Hal Hunt will go over recent accounting, legal and regulatory updates and the potential implications of the proposed changes […]
How will the Changes to the Reporting Requirements for Reclassifications from AOCI Affect You?
The FASB has amended the reporting requirements for reclassifications out of accumulated other comprehensive income. The changes are described in Accounting Standards Update 2013-02, and they take effect on a staggered basis for public and private companies. The chart below helps summarize the changes for both types of companies. Tables can be found as an […]
Is Your Company Properly Disclosing Offset Assets and Liabilities? New Requirements Take Effect in 2013
Starting with 2013 financial statements, companies need to make additional disclosures about assets and liabilities that are offset on their balance sheets. These disclosures are expected to be helpful to users of financial statements, and they will be slightly less onerous than originally expected, thanks to a clarification issued by the FASB earlier this year […]
Join Us on April 18: What Private Companies Need to Know about the AICPA’s Proposed Framework
Join Mayer Hoffman McCann P.C. on April 18 for the first webinar in our 2013 Executive Education Series. During this course, MHM Shareholder Mike Loritz will discuss the potential application of the Financial Reporting Framework for Small and Medium-Sized Entities (FRF for SMEs) as well as some of the more significant differences between the AICPA […]
