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Private Companies Can Now Bypass Preferability Assessment for Qualifying Adoptions of Accounting Alternatives

Private Company Council Addresses Preferability and Accounting for Variable Interest Entities

During the July meeting, the Private Company Council (PCC) added the issue of preferability to its agenda to address whether an election to adopt one of the accounting alternatives available to certain private companies is required when such an election is made after the initial adoption period.

Elect Early to Avoid Preferability with Private Company Accounting Alternatives

Private companies now have certain alternatives to consider in establishing their accounting policies, but they don't have a lot of room to waver once they decide whether to adopt a private company accounting alternative.

FASB Considers Change to PCC Alternative Adoption Dates

The Financial Accounting Standards Board (FASB) is researching whether private companies should be able to make an unconditional first-time election of private company accounting alternatives.

Private Companies Given Accounting Alternatives for Acquired Intangible Assets

Private companies have a new option for the recognition of identifiable intangible assets in certain transactions.
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