Explorez tous les épisodes du podcast Accounting Matters
| Titre | Date | Durée | |
|---|---|---|---|
| FASB Proposed ASU, a Slew of IFRS Updates, New FAQs from GHG Protocol | 07 Aug 2024 | 00:07:43 | |
Your AM Now hosts Adam Olsen and Matt Fisser are back to bring you what’s happening in accounting and finance, including stories on:
For more on this week’s topics: IFRS, Rate-Regulated Activities IFRS Exposure Draft, Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures IFRS Exposure Draft, Climate-related and Other Uncertainties in the Financial Statements Greenhouse Gas Protocol, Corporate Standard Frequently Asked Questions Connect with Embark on: Listen to AM Now on Apple Podcasts and Spotify. | |||
| Leading through an accountant shortage | 06 Aug 2024 | 00:44:47 | |
Practical ways leaders can overcome the accountant shortage from 3 managing directors with direct experience. | |||
| A Look at IFRS 18, the CSDDD’s Official, the PCC on ASC 350, and More | 08 May 2024 | 00:04:38 | |
As always, your AM Now hosts Adam Olsen and Matt Fisser are here to deliver the recent accounting and finance stories you need to hear, including:
Want to know the SEC’s final climate-related disclosure rules better? This webinar is for you: For more this week’s topics: IFRS 18 will improve communication in financial statements European Commission: Corporate sustainability due diligence IFRS Foundation and EFRAG publish interoperability guidance Connect with Embark on: Listen to AM Now on Apple Podcasts and Spotify. | |||
| Let’s Get Digital – Decrypting Digital Assets | 07 Nov 2022 | 00:42:52 | |
Bitcoin, Ethereum, NFTs, Blockchain – accounting for today’s world of digital assets is a migraine waiting to happen. That is, unless you have the right experts leading the way. Enter Adam Olsen, Zac Smith, and Matt Fisser, three Embarkers who just happen to possess that very expertise. So join us for this incredibly informative episode as we cover basic definitions and concepts, what the SEC and GAAP have to say on the topic, and so much more! For more information on accounting for digital assets: ASC 350 Intangibles—Goodwill and Other It’s Time to Talk About Cryptocurrency and Digital Asset Accounting Cryptocurrency and Digital Asset Accounting Blockchain and Digital Assets (AICPA) Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| To Fair Value or Not to Fair Value? That Is the Question. | 24 Oct 2022 | 00:30:55 | |
You didn’t think we were done with fair value after our “Fair & Square – Accounting for Fair Value Measurements” episode, did you? Au Contraire, Mon Frere. Now, Embarkers Adam Olsen, Zac Smith, and Matt Schwartz are cranking it up to 11 by bringing ASC 825 and accounting for fair value options into the mix. So get comfy because some primo insights and best practices are heading your way. For more information on fair value and related topics: ASC 820–Fair Value Measurement Accounting for Convertible Instruments: New Convertible Debt Standard & More Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Accounting for Temporary Equity – Here Today, Gone Tomorrow | 11 Oct 2022 | 00:33:23 | |
While temporary – or mezzanine – equity isn’t exactly fodder for salacious headlines, it’s still an important topic for SEC registrants (and certain private businesses). But what exactly is it? And what does the guidance in ASC 480 say about these ‘tweener redeemables? That’s exactly what Embarkers Adam Olsen, Zac Smith, and Michael Landers discuss in this episode of our Accounting Matters podcast. So join us! For more information on accounting for temporary equity and related topics: ASC 480–Distinguishing Liabilities from Equity ASC 815–Derivatives and Hedging Accounting for Convertible Instruments: New Convertible Debt Standard & More Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| It’s a Liability, It’s Equity, It’s ASC 480 (Part 2) | 27 Sep 2022 | 00:31:09 | |
Wrapping up our two-part discussion on ASC 480 and debt vs. equity capitalization, Embarkers Adam Olsen, Zac Smith, and Nicole Harger roll up their sleeves for an in-depth conversation on the three distinct instrument classes in the guidance. Have questions about redeemable financial instruments, repurchase obligations, or obligations to issue a variable number of shares? Then you came to the right place! So dig in! For more information on ASC 480 and related topics: ASC 480–Distinguishing Liabilities from Equity SPAC Warrants: What the SEC Statement Means for Accounting and Reporting Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| It’s a Liability, It’s Equity, It’s ASC 480 (Part 1) | 12 Sep 2022 | 00:26:00 | |
Join Embarkers Adam Olsen, Zac Smith, and Julie Avellanet for a peek into the complicated, often error-prone world of ASC 480 and reporting on debt vs. equity capitalization. We’ll break down the many moving parts involved, what the guidance specifically addresses, and discuss ASC 480’s general requirements. Whether you’re a go-getter startup or a grizzled veteran of an organization, ASC 480 is relevant, essential, and complex. So pull up a seat and join in on the convo! For more information on ASC 480 and related topics: ASC 480–Distinguishing Liabilities from Equity SPAC Warrants: What the SEC Statement Means for Accounting and Reporting Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| The Scoop on Valuations, Pt. 1: ASC 805 and You | 29 Aug 2022 | 00:25:54 | |
Join Embarkers Adam Olsen, Will Carroll, and John Erickson as they dive into ASC 805 and all things business combinations. Want to learn how business combos differ from asset transactions? Or are you looking for some useful insights and tips on points like consideration, allocation, reconciliation, and implications to stay aware of? Then find a quiet spot and turn up the volume because they’re heading your way! For more information on valuation, business combinations, and related topics: Accounting for Asset Acquisitions vs. Business Combinations: Sweat the Details When to Engage with a Valuation Services Provider Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Fair & Square – Accounting for Fair Value Measurements | 15 Aug 2022 | 00:38:18 | |
Join Embarkers Adam Olsen and Matt Schwartz for a discussion on fair value measurements in this episode of Accounting Matters. Sure, it doesn’t often make headlines, but fair value is oh-so important to the balance sheet, financial reporting as a whole, and the accurate, transparent information investors need. If you’re looking for insights, maybe even some best practices, on accounting for fair value measurements, you’ve come to the right place. For more information on accounting for fair value measurements and related topics: ASC 820–Fair Value Measurement Purchase Accounting: Adjustments & Accounting for M&As Accounting for Asset Acquisitions vs. Business Combinations: Sweat the Details Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Accounting for Profit Interest Awards 2: Navigating the GAAP Highway | 01 Aug 2022 | 00:22:03 | |
Join Embarkers Adam Olsen, Zac Smith, and Nicole Harger for this second episode of the Accounting Matters podcast on accounting for profit interest awards. This go around, we take a look at the differences between the relevant guidance – ASC 710 and 718 – where and when each might apply, as well as a few best practices for good measure. For more information on accounting for profit interest awards and compensation: Best Practices for Choosing & Maintaining a Stock Comp Plan ASC 718 Compensation–Stock Compensation Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Accounting for Profit Interest Awards: Ensure Your Good Deed Goes Unpunished | 18 Jul 2022 | 00:26:50 | |
In this episode of Accounting Matters, Embarkers Adam Olsen, Zac Smith, and Nicole Harger discuss accounting for profit interest awards, what GAAP has to say about them, and why they’re gaining in popularity these days. Done right and profit interest awards can be a win-win. Done wrong and they’re an accounting standards migraine waiting to happen…so listen closely! For more information on accounting for profit interest awards and compensation: Best Practices for Choosing & Maintaining a Stock Comp Plan ASC 718 Compensation–Stock Compensation Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Accounting for Stock Warrants – Not As Scary As You Might Think | 27 Jun 2022 | 00:36:36 | |
Join us for a demystifying episode of the Accounting Matters podcast as Embarkers Adam Olsen, Zac Smith, and Julie Avellanet take a closer look at accounting for stock warrants. Yes, warrants can be a bit confusing at first glance, even for veteran accountants. But as you’ll find out, their bark is usually worse than their bite. For more information on warrants and equity accounting: ASC 718: Compensation–Stock Compensation Equity Accounting Transaction Considerations and Other Complexities ASU 2020-06 and You: Simplifying Accounting for Convertible Instruments Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| AM Now: New updates from the FASB, SEC, and European Council on the EPBD | 01 May 2024 | 00:07:07 | |
Your trusty AM Now hosts Adam Olsen and Nicole Harger return with another batch of essential accounting and finance stories, including:
For insights, tips, and a handy cash flow model template from Embark’s team of gurus: For more this week’s topics: FASB—Accounting for Government Grants FASB—Tentative Board Decisions, Topic 815 & Interim Reporting (4/10/24) Exemption for Certain Investment Advisers Operating Through the Internet Questions and Answers on the revised Energy Performance of Buildings Directive Connect with Embark on: Listen to AM Now on Apple Podcasts and Spotify. | |||
| Say Goodbye to Manual Processes with Alteryx and Automated Accounting | 13 Jun 2022 | 00:28:02 | |
Manual processes are every finance organization’s kryptonite – slow, tedious, susceptible to errors and inaccuracies. But as Embarkers Adam Olsen, Zac Smith, and Hayden McHan discuss in this episode of Accounting Matters, Alteryx puts those issues to rest with automated efficiencies that your people, stakeholders, and auditors will all love. For more information on Alteryx and automation:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Embark’s ESG Series: Social & Governance | 23 May 2022 | 00:34:53 | |
The S&G sides of ESG – social & governance – might not get the same headlines as that E, but wield just as mighty a sword as their environmental cousin. So join Embarkers Adam Olsen, Sarah Cage Richter, Robby Sundberg, Fabian Garavito, and Caroline Willet for a closer look at these less-heralded but oh-so-important parts of your organization’s ESG strategy. For more information on ESG:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| New Rules for SPACs – Fresh Looks for an Old Friend? | 16 May 2022 | 00:30:03 | |
Join Embarkers Adam Olsen, Sarah Cage Richter, Chase Anderson, and Jana Gregory for a look at the current SPAC market, where it’s been trending lately, and how the proposed disclosure requirements from the SEC would impact reporting at the IPO and de-SPAC stages. For more information on SPACs: Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Embark’s ESG Series: Environmental, Part 2 | 09 May 2022 | 00:26:44 | |
Join Embarkers Adam Olsen, Sarah Cage Richter, Caroline Willet, and Robby Sundberg for a deeper dive into the SEC’s proposed rules regarding ESG, existing reporting frameworks and guidelines, and a look at non-emission related ESG reporting matters as well. For more information on ESG:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Embark’s ESG Series: Environmental, Part 1 | 25 Apr 2022 | 00:14:05 | |
Join Embarkers Adam Olsen, Sarah Cage Richter, Caroline Willet, and Fabian Garavito for a dive into the “E” in ESG – environmental. It’s a new reality for organizations, one where metrics on greenhouse gas emissions and sustainability initiatives step into the reporting spotlight, making this episode a must-listen for companies strategizing their ESG future. For more information on ESG:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| ASU 2020-06: Your Accounting for Convertible Instruments BFF | 19 Apr 2022 | 00:28:00 | |
In this bonus episode of our Accounting Matters podcast, Embarkers Adam Olsen, Sarah Cage Richter, and Nicole Harger shine a spotlight on ASU 2020-06, discussing how and why it’s less complex than the previous guidance, as well as some adoption best practices for public and private companies. For more information on accounting for convertible instruments:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Embark’s ESG Series, Part 1: What’s ESG and Why Should You Care? | 11 Apr 2022 | 00:25:06 | |
In this first episode of our podcast series on all things ESG, Embarkers Adam Olsen, Sarah Cage Richter, Robby Sundberg, and Fabian Garavito define the much-discussed acronym and, more importantly, why it’s going to be such a critical part of operations and reporting going forward. For more information on ESG:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Embark’s IPO Series, Part 5: After the IPO – What’s Next? | 28 Mar 2022 | 00:37:41 | |
In this fifth and final episode of our IPO series, Embarkers Adam Olsen, Sarah Cage Richter, and Chase Anderson shine a spotlight on an aspect of going public that too many companies take for granted – life after your IPO. Remember, the IPO process comes and goes, but public entity status is forever – in most cases. So join our team as we discuss critical post-IPO topics like:
For more information on post-IPO requirements and related topics:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Embark’s IPO Series, Part 4: Beyond the Financials – Other Registration Statement Matters | 14 Mar 2022 | 00:30:12 | |
There’s a whole other set of SEC requirements beyond your financial statements when going public, and they can be a real doozy if you’re not well-prepared going in. That’s why Embarkers Adam Olsen, Sarah Cage Richter, and Tyler Stage focused their attention on everything registration statement-related in this 4th episode of our IPO series, discussing critical topics like:
For more information on IPO financial reporting requirements and related topics:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Embark’s IPO Series, Part 3: Crunching the Numbers – Reporting Requirements & Issues | 28 Feb 2022 | 00:41:38 | |
There’s a reason financial statement requirements are one of the most challenging undertakings on the road to an IPO – there’s a lot to them. A LOT. But have no fear because in this third part of our IPO series, Embarkers Adam Olsen, Sarah Cage Richter, and Jana Gregory roll up their sleeves for an in-depth conversation on the who, what, where, when, and why behind IPO financial statement requirements, including:
For more information on IPO financial reporting requirements and related topics:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Meet the EU’s CSRD & ESRS, Part 1 (Re-release) | 29 Apr 2024 | 00:24:35 | |
You’ve read the headlines. Perused the articles. Maybe even had a convo or two on the topic. But now it’s time to get to the ESRS nitty gritty with your trusted Accounting Matters embarkers. So get comfy with Nicole Harger, Adam Olsen, and Robby Sunberg for this first half of a two-fer on all things CSRD and ESRS. You, your sustainability reporting, and stakeholders won’t be sorry. For more information on CSRD, ESRS, and related topics: The ESRS Skinny: What the European Sustainability Reporting Standards Mean for You The EU CSRD: Why US Companies Should Care about European ESG Reporting Regulations SB 253 and SB 261: A Look at California's Landmark Climate Reporting Bills Connect with Embark on: Listen to Accounting Matters on Apple Podcasts and Spotify. | |||
| Embark’s IPO Series, Part 2: Are You Ready? A Spotlight on IPO Readiness | 14 Feb 2022 | 00:24:01 | |
Preparing for an IPO goes miles past ‘dotting every i and crossing every t.’ Or at least it should. Because the road to IPOville is full of twists, turns, potholes, and detours, a notion we discuss at length in this second episode of our IPO series. So join Embarkers Adam Olsen, Sarah Cage Richter, and Jason Larkin for a discussion on all things IPO readiness and ensuring your organization is ready for those bright public entity lights. For more information on IPO readiness and related topics:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Embark’s IPO Series, Part 1: Get to Know the IPO | 31 Jan 2022 | 00:32:03 | |
The IPO is one of the biggest, brightest, brashest stars in the financial galaxy, the fodder for countless movies, books, op-ed pieces, and confused grimaces. It’s that last one we’re targeting with this first of five episodes in our IPO series, where Embarkers Adam Olsen, Sarah Cage Richter, Jason Larkin, Chase Anderson, and Jana Gregory walk you through an IPO overview, discussing the basics every business must know before setting sail on the public entity seas.
For more information on the IPO process and related topics:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Demystifying the Cash Flow Statement: Be Not Afraid | 17 Jan 2022 | 00:29:34 | |
For more information on the cash flow statement and cash flow in general: Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Accounting for Shiny New Software, Cloud, and Website Tech Costs | 03 Jan 2022 | 00:36:21 | |
It’s great that your company bought a bunch of new tech that’s going to drive your business forward. Accounting for the tech costs isn’t always great, though. Or fun. So to save you some headaches, join us for this episode of the Accounting Matters podcast as Embarkers Adam Olsen, Sarah Cage-Richter, and Julie Avellanet walk you through the sometimes labyrinth-like guidance around this important topic. For more information on accounting for software costs, cloud computing, and website costs:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Assets Held for Sale: Accounting for Your Blue-Light Special | 13 Dec 2021 | 00:37:22 | |
We’re in a holiday shopping groove right now, so there’s no better topic than accounting for assets held for sale. So join Embarkers Adam Olsen, Sarah Cage-Richter, and Nicole Harger for a look at what GAAP has to say about your accounting when you're having a red-tag sale on an asset or disposal group. For more information on accounting for assets held for sale: Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Stock-Based Compensation Part 2: Sweat the ASC 718 Details | 29 Nov 2021 | 00:26:59 | |
Vesting schedules, expense recognition, financial reporting, software solutions, and so much more – there are a lot of nooks and crannies in stock comp accounting. That’s why Embark’s team of specialists – Adam Olsen, Sarah Cage Richter, and James Durrenburger – continue the conversation with a closer look at the finer details of this perpetually essential topic with a blockbuster sequel episode. For more information on lease modifications and remeasurements under stock-based compensation:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Stock-Based Compensation Part 1: An Overview – Happy People, Compliant Financials | 15 Nov 2021 | 00:26:25 | |
We all know why companies use stock-based compensation – to supercharge their talent strategy and incentivize performance and loyalty. But as Embarkers Adam Olsen, Sarah Cage Richter, and James Durrenburger discuss in this first episode of a two-part series, there are a few areas that can make accounting for them pretty tricky, including:
For more information on lease modifications and remeasurements under stock-based compensation:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| ASC 842 Lease Modifications & Remeasurements: No Time to Rest Post-Adoption | 31 Oct 2021 | 00:35:18 | |
Ready to bid good riddance to ASC 842 after adoption? Not so fast, our friend. With possibly never-ending – literally – lease modifications and remeasurements, 842 is in no way a ‘set it and forget it’ standard. So join Embarkers Adam Olsen, Sarah Cage Richter, and Nicole Harger for a closer look at what post-adoption ASC 842 compliance might look like for your company and team.
Insights & Best Practices for Restructuring Accounting COVID 19, Lease Accounting, & the Impact of the Coronavirus Pandemic Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| IPO Accounting & Reporting: Common Potholes, Detours & Road Hazards | 17 Oct 2021 | 00:40:35 | |
Whether you’re following a traditional path or an alternative one like a SPAC, the IPO road is filled with twists, turns, and new responsibilities, especially around accounting and reporting. So join hosts Adam Olsen, Sarah Cage Richter, and Embark’s Dallas Market President Jason Larkin for an overview of some of the more complex and challenging areas you should prepare for, including:
For more information on IPO accounting and reporting considerations:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Contingent Consideration: Striking a Deal on Future Performance | 10 Oct 2021 | 00:39:51 | |
When buyers and sellers don’t completely see eye-to-eye about future performance – and the purchase price – at closing, contingent consideration can save the day. However, accounting for it is another matter. So join hosts Adam Olsen, Sarah Cage Richter, and Embark resident guru Nicole Harger for a discussion on earnouts, where they cover areas like:
For more information on contingent consideration:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| AM Now: Updates on SEC Climate Disclosures, FASB 2024 ASUs, and more | 25 Apr 2024 | 00:08:48 | |
Your AM Now hosts Adam Olsen and Nicole Harger are back again to deliver the recent accounting and finance stories you need to hear, including:
For insights and tips on ESG reporting from Embark’s team of specialists: For more this week’s topics: The Case Against the SEC’s Final Climate Rules Begins in Earnest (and What It Means) FASB Accounting Standards Updates: 2024-01, 2024-02 Accounting for and Disclosure of Software Costs Tentative Board Decisions - Disaggregation of Income Statement Expenses SEC: Share Repurchase Disclosure Modernization Final Rule; Technical Amendments Connect with Embark on: Listen to AM Now on Apple Podcasts and Spotify. | |||
| Lessor Accounting Isn't Always Lesser Accounting | 03 Oct 2021 | 00:39:08 | |
Lessors have feelings, too. It’s hard to tell, though, at least with all of the attention lessees receive in the ASC 842 fervor. But we’re bucking trends in this episode of Accounting Matters, where co-hosts Adam Olsen and Sarah Cage Richter are joined by Embark’s National Quality Senior Manager Julie Avellanet for a hearty discussion on lessor considerations under the new lease accounting standard, covering topics like:
For more information on lessor accounting: Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Accounting for Goodwill: Past, Present, and Future | 27 Sep 2021 | 00:41:45 | |
What exactly is goodwill? Depends on who you ask. US GAAP certainly has an opinion on goodwill and accounting for its impairment, one that continues to evolve. Given how relevant the topic is these days, we figured it’d be best for our Accounting Matters hosts, Adam Olsen and Sarah Cage Richter, to sit down with one of Embark’s resident gurus, Jason Larkin, to take a closer look at goodwill impairment, hitting on areas like:
For more information on accounting for goodwill impairment:
Connect with Embark on: | |||
| Trigger Warning: Non-Financial Asset Impairments | 19 Sep 2021 | 00:28:03 | |
PPE, right-of-use assets, intangibles, goodwill – we could go on but you get the idea. The vocabulary behind non-financial asset impairments is almost as expansive as the topic itself. So where do you even begin accounting for all it? And how? That’s the focus of this episode of Accounting Matters, where hosts Adam Olsen and Sarah Cage Richter are once again joined by fellow Embarker Jason Larkin to answer critical questions like:
For more information on non-financial asset impairments:
Connect with Embark on: | |||
| Carve-Out Financial Statements: Whittling Through the Complexities | 12 Sep 2021 | 00:44:09 | |
If you’re looking for insights – or even a definition – on carve-out financial statements, don’t look to US GAAP because it’s slim pickings. That’s why there’s so much head scratching around carve-outs, which probably isn’t great if you have a transaction on the horizon. So join us as we welcome Embarker extraordinaire Chase Anderson for a deeper look into this oft-misunderstood but oh-so important accounting topic, discussing areas like: What are carve-outs and what are they used for?
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Embedded Leases: Are They Hiding in Your Contracts? | 05 Sep 2021 | 00:32:21 | |
Private companies are getting closer and closer (2022!) to the adoption deadline for the new lease accounting standard, ASC 842. That’s why we sat down with one of Embark’s lease accounting gurus, Ty Cotter, to discuss embedded leases in this episode of Accounting Matters, hitting on topics like:
For more information on embedded leases: Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Segment Reporting | 29 Aug 2021 | 00:43:51 | |
Segment reporting is an inevitable accounting hurdle all companies must clear before going public, not to mention an ongoing maintenance and evaluation requirement for post-IPO organizations. That’s why we sat down with special Embarker guest Jason Larkin for a high-level discussion on this perpetually relevant subject, covering topics like:
For more information on Segment Reporting: Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| Business Combinations vs. Asset Acquisitions | 23 Aug 2021 | 00:32:02 | |
Business combinations and asset acquisitions aren’t a tomayto-tomahto situation. This week, we expand on our previous episode on Business Combinations by sitting down with fellow Embarkers Mack Martinez and Krista Holland to discuss the critical differences between the transaction types, including:
For more information on Business Combinations and Asset Acquisitions:
Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| SPACs | 15 Aug 2021 | 00:32:40 | |
Even though SPACs seem to be everywhere these days, there’s still a lot of confusion over certain aspects of accounting for them. That’s why we sat down with fellow Embarker Sam Sorenson for a discussion on what SPACs require from accounting teams, including:
For more information on SPACs: Connect with Embark on: Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| CECL (Current Expected Credit Loss) | 08 Aug 2021 | 00:39:13 | |
The changes to the accounting for credit losses are some of the most significant we’ve seen in decades. In this episode, Accounting Matters discusses what the Current Expected Credit Loss (CECL) model involves and the high-level areas you need to stay aware of if you haven’t adopted the standard yet (we’re talking to you, private companies), including:
And be sure to stick around for a conversation with our special guests, Embark consultants Robby Sundberg and Caroline Willet, on what movie CECL would be and why. You won’t find that in the FASB standards. For more information on CECL:
Connect with Embark on: | |||
| Business Combinations | 01 Aug 2021 | 00:41:28 | |
The accounting standard on Business Combinations, ASC 805, is one of the most complex and wide-ranging. This episode of Accounting Matters takes a look at this guidance and discusses the most important takeaways, including:
For more information on Business Combinations:
Connect with Embark on: | |||
| AM Now: SEC Climate Rules & Challengers, CTA/FinCEN, IFRS 3 Update, and more | 20 Mar 2024 | 00:09:18 | |
Once again, your AM Now hosts Adam Olsen and Nicole Harger are here with the accounting and finance stories you don’t want to miss, including:
For more information on these and related topics: SEC Adopts Rules to Enhance and Standardize Climate-Related Disclosures for Investors SEC climate disclosure rule faces legal gantlet Digital assets addressed by FASAB FAF Wants to Know How the Private Company Council Can Be More Effective Corporate Transparency Act Ruled Unconstitutional IASB consults on proposals to improve reporting of acquisitions Canada Releases Proposed IFRS-Based Sustainability Reporting Standards Connect with Embark on: Listen to AM Now on Apple Podcasts, Google Play, and Spotify. | |||
| Going Concern | 26 Jul 2021 | 00:32:07 | |
Going concern is at the forefront of the accounting and finance worlds these days – and for good reason. This week, Accounting Matters covers the basics of going concern, why it’s so relevant today, and walks through key areas, including:
For more information on going concern: https://www.fasb.org/resources/ccurl/599/128/ASU%202014-15.pdf Connect with Embark on: | |||
| Welcome to Accounting Matters | 19 Jul 2021 | 00:02:08 | |
What matters most to accountants and financial leadership these days? That’s Accounting Matters – a weekly discussion on today’s most significant accounting topics. So get to know our hosts, Adam Olsen and Nicole Harger from advisory firm Embark, and what you can expect from this weekly plunge into a new, essential accounting topic. Listen to Accounting Matters on Apple Podcasts, Google Play, and Spotify. | |||
| SEC Final Climate Disclosure Rule | 15 Mar 2024 | 00:51:37 | |
In this episode of "Accounting Matters," we cover the unveiling of the SEC's long-awaited climate-related disclosure rule. Exploring its implications for businesses and investors alike, we dissect the significance of this regulatory milestone and its potential impact on financial reporting standards. | |||