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Understanding Debt Modification vs. Extinguishment and the 10% Test in Accounting under US GAAP

Understanding Debt Modification vs. Extinguishment and the 10% Test in Accounting under US GAAP

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August 7, 2026

FRS 102 Transition: VAT and Inflation Indices for Leases Explained

FRS 102 Transition: VAT and Inflation Indices for Leases Explained

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July 24, 2026

Accrued Interest on Debt Explained: Summary, Example, Journal Entries, & More

Accrued Interest on Debt Explained: Summary, Example, Journal Entries, & More

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July 17, 2026

Interest Expense Calculation Explained with Examples and Journal Entries

Interest Expense Calculation Explained with Examples and Journal Entries

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June 26, 2026

How to Create a Prepaid Amortization Schedule in Excel

How to Create a Prepaid Amortization Schedule in Excel

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June 12, 2026

Incurred Expenses in Accounting Explained

Incurred Expenses in Accounting Explained

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June 8, 2026

FRS 102 Transition Advice from the Experts: KPMG, Lease Solutions Pro, & FinQuery

FRS 102 Transition Advice from the Experts: KPMG, Lease Solutions Pro, & FinQuery

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June 4, 2026

Accrued Expenses vs. Accounts Payable Explained

Accrued Expenses vs. Accounts Payable Explained

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May 29, 2026

Fixed Asset Accounting Explained with Examples, Journal Entries, and More

Fixed Asset Accounting Explained with Examples, Journal Entries, and More

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May 15, 2026

Useful Life Explained: Definition, Determination, and its Role in Accounting

Useful Life Explained: Definition, Determination, and its Role in Accounting

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May 8, 2026

Double-Declining Balance Depreciation Explained with an Example

Double-Declining Balance Depreciation Explained with an Example

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Units of Production Depreciation Explained with an Example

Units of Production Depreciation Explained with an Example

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May 1, 2026

Residual Value and Salvage Value Explained

Residual Value and Salvage Value Explained

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Sum-of-the-Years' Digits Depreciation Explained with an Example

Sum-of-the-Years’ Digits Depreciation Explained with an Example

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April 10, 2026

Accrual Accounting Explained with Examples, Journal Entries, Applications, & More

Accrual Accounting Explained with Examples, Journal Entries, Applications, & More

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April 7, 2026

Why the "All-in-One" ERP Promise Often Fails for Lease Accounting

Why the “All-in-One” ERP Promise Often Fails for Lease Accounting

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March 27, 2026

Asset Capitalization Accounting Explained with Examples & Journal Entries

Asset Capitalization Accounting Explained with Examples and Journal Entries

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March 11, 2026

Accounting for Prepaid and Accrued Digital Advertising Explained

Accounting for Accrued and Prepaid Digital Advertising

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March 2, 2026

Know Before You Go: Don’t Let a Clause in Your Old Contract Derail Your Software Switch

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Accrual vs. Deferral Explained: Back to Basics

Accrual vs. Deferral Explained: Back to Basics

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February 3, 2026

Accrued Taxes Explained: Matching Principle, Estimates & True-Ups

Accrued Taxes Explained: A Guide to the Matching Principle, Estimates, and True-Ups

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Discount Rates for FRS 102 Explained

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January 21, 2026

GASB 87 vs ASC 842: Five Differences from a Lessee’s Perspective

GASB 87 vs ASC 842 Explained: Five Differences from a Lessee’s Perspective

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Discount Rate Implicit in the Lease under ASC 842

Discount Rate Implicit in the Lease under ASC 842

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December 18, 2025

ASC 842 Lease Accounting Guide: Examples, Journal Entries & More

ASC 842 Lease Accounting Explained with Examples, Journal Entries, and More

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UK Lease Accounting & FRS 102: Learnings from the US Transition to ASC 842

Transitioning to FRS 102: What UK Accountants Can Learn from the US Transition to ASC 842

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November 24, 2025

The Matching Principle in Accounting Explained

The Matching Principle in Accounting Explained

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November 20, 2025

Adjustments and Reclasses in Accounting: Understanding the Basics

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November 13, 2025

Deferred Expenses Explained: Summary, Example, Journal Entries, & More

Deferred Expenses Explained with a Full Example & Journal Entries

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November 4, 2025

Tenant Improvement Allowance Accounting under ASC 842 Explained with a Full Example

Tenant Improvement Allowance Accounting under ASC 842 Explained with a Full Example

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October 15, 2025

Accrued Wages and Salaries Accounting Explained

Accrued Wages and Salaries Accounting Explained

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What This Next Chapter Means for FinQuery — and for You

What This Next Chapter Means for FinQuery — and for You

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October 8, 2025

Why Waiting Until 2026 to Think About FRS 102 is a Mistake for UK Finance Teams

Why Waiting Until 2026 to Think About FRS 102 is a Mistake for UK Accounting Teams

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October 3, 2025

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