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Josef Rashty, CPA

Home /Josef Rashty, CPA
September 2018 Issue

ICYMI | An Analysis of the New Sale and Leaseback Guidance

By  Josef Rashty, CPA

March 2019 0

In February 2016, FASB issued Accounting Standards Update (ASU) 2016-02, Leases (Topic 842). Topic 842 will supersede the existing lease guidance (Topic 840), which has been in…

September 2018 Issue

The New Guidance for Goodwill Impairment

By  Josef Rashty, CPA

September 2018 0

In January 2017, FASB issued Accounting Standards Update (ASU) 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment, which eliminated the calculation of implied…

September 2018 Issue

An Analysis of the New Sale and Leaseback Guidance

By  Josef Rashty, CPA

September 2018 0

In February 2016, FASB issued Accounting Standards Update (ASU) 2016-02, Leases (Topic 842). Topic 842 will supersede the existing lease guidance (Topic 840), which has been in…

March 2018 Issue

Changes to Accounting for Employee Share-Based Payment

ASU 2016-09 May Increase Volatility of Diluted EPS

By  Josef Rashty, CPA

April 2018 0

In March 2016, FASB issued Accounting Standards Update (ASU) 2016-09, Improvements to Employee Share-Based Payment Accounting. The new guidance [codified under Accounting Standards Codification (ASC) Topic 718,…

March 2018 Issue

Implications of Pushdown Accounting

By  Josef Rashty, CPA

March 2018 0

In November 2014, FASB issued Accounting Standards Update (ASU) 2014-17, Business Combinations (Topic 805): Pushdown Accounting, which became effective immediately. Topic 805 requires that in business combinations…

November 2017 Issue

Interest Rate Swaps: Simplified Accounting for a Perfect Fair Value Hedge

By  Josef Rashty, CPA

November 2017 0

The U.S. economy has been improving steadily for the past seven years, and interest rates have remained at historical lows. Nevertheless, there will be an…

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Our Latest Content

  • How to Determine a Discount for Lack of Marketability December 2019
  • New York City Tax Treatment of Deemed Repatriation Income, FDII, and GILTI December 2019
  • The Unsustainability of the Current U.S. Fiscal Path December 2019
  • Sales Allocation Methods December 2019
  • CPAJ News Briefs December 2019






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