Articles by Nicole M. Maneval
CPA
Accounting & Assurance Senior Manager
Nicole Maneval is a Senior Manager for BeachFleischman’s Accounting and Assurance Department. She has provided accounting, auditing, and financial statement services for a variety of nonprofit and privately held businesses with over nine years of public accounting experience.
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FASB issues new segment expense disclosure rules
Starting in 2024, public companies must comply with new accounting rules requiring them to disclose more details about their business unit costs. This is the most significant change to segment expense reporting in 25 years.
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Financial statements at a glance
Can you name the three reports that make up a comprehensive set of financial statements under U.S. GAAP? To get a holistic assessment of your organization’s performance, it’s important to look beyond profits.
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New-and-improved accounting rules for common control leases
Coming soon! The FASB recently issued amendments to help organizations that rent property from related parties report those arrangements on their balance sheets.
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Last call for lease accounting
Private companies: Have you implemented the new lease accounting rules? If not, you can’t afford to procrastinate any longer. Here’s what you’ll need to do before year end and how it may impact your financials.
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Deciding between cash and accrual accounting methods
Do you know the differences between cash and accrual accounting methods? Some small business owners are unaware of the options that are now available to them.
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Timing counts: Reporting subsequent events
In today’s marketplace, conditions are ever-changing. By the time you issue year-end financial statements, you may be dealing with a major development that’s affecting your company’s performance. Which developments must be recognized or disclosed in your financials?