Podcast overview
Kevin McBride, Chief Accounting Officer of ServiceNow, joins us for our first ever Accounting Draft! In this three-round mock draft, we take turns picking topics that the FASB could consider adding to its technical agenda in response to the invitation to comment that it released in January 2025. We tackle topics such as intangible assets, control, revenue recognition, equity method and much more.
Relevant dates
FASB comment letters due June 30, 2025
Podcast contents
- 00:00 – Introduction
- 08:15 – Intangible assets
- 12:35 – Control
- 17:20 – Principal vs. agent
- 20:20 – Equity method
- 25:10 – Statement of cash flows
- 29:05 – Consolidation models
- 33:10 – The Bottom Line
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