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FASB updates convertible debt rules

CFO Dive

The new GAAP guidance stems from a request made by Big Four accounting firms and comes as the convertible bond market is regaining steam.

GAAP 284
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Cross-Listed Companies, Navigating International Reporting Standards 

CFO Talks

The next logical step might be to take your company to international markets by listing on a foreign stock exchange. IFRS is principles-based and allows for some judgment in financial reporting, while GAAP is more rigid, rules-based, and less forgiving. These aren’t just different rulebooks—they reflect different philosophies.

IFRS 98
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Navigating the Path to an IPO for middle-market companies in 2025

E78 Partners

Yet many middle-market companies continue to explore opportunities to go public. After a challenging IPO market from 2022 to 2023, conditions have certainly improved. However, while market sentiment is improving, IPO readiness requires more rigorous preparation than ever before.

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Musings on Markets: Data Update 5 for 2022: The Bottom Line!

CFO News Room

That said, about 31% of the net profits of all publicly traded firms listed globally in 2021 were generated by financial service firms; that percent is lower in the US and higher in emerging markets. IFRS and GAAP now treat as leases as debt, but that is still not the case in many other markets that are not covered by either standard).

Marketing 130
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Updated Accounting Standards for In-Kind Donations (2022)

The Charity CFO

So now is the perfect time to make sure you report in kind gift donations in compliance with GAAP standards in 2022. The changes to in kind donation reporting are specifically for organizations that follow generally accepted accounting principles (GAAP) in preparing their financial statements.

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Nine Fundraising ideas for nonprofits

The Charity CFO

The way revenue and expenses are recorded can differ for GAAP purposes and tax purposes ( Form 990 ). For tax, this excess amount is reported as a contribution, and for GAAP, it can be reported as either a contribution or special event revenue. It will not be reported on Form 990.

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How Do I Forecast with Tax Code 280E?

CFO Share

The difference between cost of goods sold and ordinary business expenses is well defined in Generally Accepted Accounting Principles (GAAP) but routinely ignored by small business bookkeeping services. Even worse, an IRS income tax return does not follow the same rules as GAAP. Other distribution expenses, such as rent.