Private company alternatives
Plain-English guides to the US GAAP alternatives for private companies, each with a worked example.
1 guide
Related guides in other sections
- The private company alternative for goodwill5 minute readThe private company goodwill alternative under US GAAP: amortizing goodwill over up to 10 years, triggering-event testing and related elections, with examples.
- IFRS 19: reduced disclosures for subsidiaries7 minute readIFRS 19 explained: which subsidiaries can use reduced disclosures, what public accountability means, what changes, the 2025 amendments and the 2027 start.
About these guides
The guides explain the standard in our own words, with our own examples, and point to the paragraphs they rely on. They are general information, not advice for your situation. Read them alongside the standard itself, and check when your regulator adopts it.