ACCOUNTING METHODS- Financial Accounting Standards Board-Some companies are seeing reductions in their operating cash flow and free cash flow because of a new accounting rule. What happens when companies securitize their trade receivables, or money that is owed to a company for products it has sold but that it has not yet collected. Rapoport WSJ-Wall Street Journal

Accounting Standards Updates September 2020

The Revenue Recognition Implementation Q&A

Transition Resources Group for Credit Losses