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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.

Private Company Election for Business Combinations Proposed

At the September 16, 2014 meeting of the Private Company Council (PCC), a consensus was reached on the accounting for identifiable intangible assets acquired in connection with a business combination. 

Accounting Election for Common Control Leasing Arrangements



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