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Josef Rashty, CPA

Home /Josef Rashty, CPA
January/February 2023

Equity Method Accounting

By  Josef Rashty, CPA

April 2023 0

Many equity investments do not require the complete acquisition of investees and their consolidations. Depending on circumstances, companies may account for an equity investment as…

Featured

Asset Acquisition Accounting

Understanding the Available Guidance

By  Josef Rashty, CPA

April 2022 0

A business combination is a transaction or event by which an acquirer obtains control of a business (i.e., the acquiree). If the acquisition of an…

Featured

Dividend-Protected Stock Compensation Awards

Accounting and Tax Considerations

By  Josef Rashty, CPA

August 2021 0

The recipients of stock compensation awards may be entitled to the dividends that companies pay on their underlying equity shares, while the stock awards are…

Featured

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…

Feature Articles

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…

Featured

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…

Analysis

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,…

Analysis

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…

Featured

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

  • CPAJ News Briefs: FASB, IASB, GASB June 2023
  • Simplification May Not be so Simple May 2023
  • Audit Committee Penetration Testing Considerations May 2023
  • GASB Issues Statements 100 and 101 May 2023
  • Mitigating the Negative Impacts of Job-Related Stress May 2023












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