The long awaited changes to U.S. GAAP (commonly referred to as Big GAAP) for Private Nonpublic Entities (commonly referred to as Little GAAP) is finally here for VIE’s and Goodwill

Published on November 6, 2014.

  Relief is finally here for private nonpublic entities who prepare GAAP financial statements. Over the past year the Financial Accounting Standards Board (FASB) and the Private Company Council (PCC) have worked together to establish an acceptable and simplified alternative within GAAP for private nonpublic entities. These new alternatives are modifications to U.S GAAP. Current U.S GAAP has many financial

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