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Luis Betancourt, PhD, CPA

Home /Luis Betancourt, PhD, CPA
Featured

The Challenge of Accounting for Goodwill

Impact of a Possible Return to Amortization

By  Luis Betancourt, PhD, CPA and James H. Irving, PhD, CPA

November 2019 0

Determining how to account for the goodwill found in business combinations has been a hotly debated topic for decades. Standards setters have promulgated numerous different…

Variable Lease Payments Analysis

Variable Lease Payments: Implications under the New Lease Standard

By  John Briggs, PhD, CPA, CMA, Joseph Beams, PhD, CPA, Charles P. Baril, PhD, CPA and Luis Betancourt, PhD, CPA

February 2017 0

After years of anticipation, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) have issued their final standards on lease accounting.…

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Our Latest Content

  • Get Ready for the Future of Auditing March 2023
  • CPAJ News Briefs: FASB, AIPCA March 2023
  • Detecting ‘Big Bath’ Accounting in the Wake of the COVID-19 Pandemic March 2023
  • The ABCs of Worker (Mis-)Classification March 2023
  • Regulators and Standard Setters: Updates and Panel Discussion March 2023












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