Cassy Budd has more than 10 years of experience in public accounting (with PricewaterhouseCoopers) and more than 12 years of experience teaching accounting at the University level (3 years at USU and more than 9 years at BYU). She has a wonderful husband of 27 years and 4 amazing children. Together, they love to spend time outdoors hiking, biking, skiing and simply enjoying nature. Cassy recently returned from a professional leave where she spent 7 months working with pre-IPO companies helping them get ready for the big stage.
Posts Authored by Cassy Budd
In today’s virtual gaming world, many games across multiple platforms allow players to access their virtual environment for free while in-game purchases of various virtual currencies and goods allow players to enhance gameplay. Popular freemium games such as Candy Crush,…
Analysis of the two options for treatment of contract modifications under ASC 606: (1) treated as a modification or (2) treated as a separate, standalone contract.
The prospective treatment method vs. the cumulative catch-up adjustment method of applying contract modification treatment under ASC 606.
Analysis of ASC 606’s practical expedient for contract modifications — to use hindsight to account for all contract modifications at once.