United States: Accounting Standards

GASB’s proposed amendment to Statement No. 34 could significantly change how infrastructure assets in governmental financial statements are defined, depreciated, and disclosed.

The Calm Among the Storm – In each post of this blog series, Schneider Bell attorney Veronica Garofoli answers a real question she sees from families, fiduciaries, financial advisors, and CPAs — focused on the moments when a situation first becomes unstable, and what actually protects people under Ohio probate and trust law.

Many companies across Texas are investing in technology, equipment, and facilities to support growth.

In most private M&A deals, the hardest number to agree on is the purchase price. Sellers know what their business is worth based on momentum, pipeline, and potential. Buyers see risk...

Attorney David C. Tingstad explores the critical role of EBITDA (Earnings Before Interest, Taxes, Depreciation, and Amortization) in determining business valuation within Washington State. This webinar examines how this financial metric serves as a foundational tool for establishing fair market value in business transactions and legal proceedings. Understanding EBITDA's application can significantly impact negotiations, sales, and dispute resolutions involving business worth.

Investment fund managers face significant challenges during annual audits, from organizing extensive documentation to navigating GAAP compliance requirements. Understanding how strategic audit preparation can reduce costs, minimize disruptions, and streamline the entire audit process is essential for funds of all sizes.

2025 saw fundamental shifts in securities enforcement priorities in the first year of the second Trump Administration. The SEC and the financial regulatory landscape enters 2026 amid continued refocusing of policy...

A version of this article first appeared in Accounting Today. Mergers and acquisitions in the broader economy are on the rise. After a period of relative quiet, the average M&A deal size grew to $544 million...

Allegations of missing cash are a familiar feature of business divorce litigation, particularly in restaurants and other cash-heavy businesses.