The October A&A Focus webcast also examined considerations of using a cash-basis accounting method and considerations for ...

Learn how deferred acquisition costs (DAC) aid insurance companies by spreading acquisition expenses over contract terms, reducing upfront strain and smoothing earnings.

The Financial Accounting Standards Board has decided to tweak some of its standards related to contract assets and liabilities for construction contractors in response to recommendations from its ...

The Financial Accounting Standards Board today published a proposed accounting standards update on the measurement of credit losses for accounts receivable and contract assets for private companies ...

Budget guidance and contract requirements for service revenue contracts which are needed when the university generates income or receives consideration other than payment of money. With guidance from ...