views How DHG Can Help DHG’s Accounting Readiness team is positioned to help companies evaluate how the new classification and measurement standard will impact financial reporting, including disclosures, accounting processes and controls, and other areas of the business. Understand the guidance We work with companies to help them 1) understand the accounting requirements, 2) assess how the guidance impacts their business and 3) get the accounting right. Assess the impact Get the accounting right • Provide CPE-eligible trainings for a company’s key stakeholders • Help inventory existing investment portfolios and related processes • Perform accounting analyses on existing investment portfolios • Provide DHG knowledge share on forthcoming accounting changes • Provide a comprehensive impact assessment (accounting, tax, operations, systems, etc.) • Design and implement new accounting processes and controls • Draft new disclosures and accounting policies For further details about how our Accounting Readiness team can assist your company, please contact: Ryan Crowe Partner | Risk Advisory 704.367.7192 ryan.crowe@dhgllp.com Sean Prince Senior Manager | Risk Advisory 203.826.2500 sean.prince@dhgllp.com 1. That is, unless they are accounted for under the equity method under ASC Topic 323, Investments—Equity Method and Joint Ventures, or result in consolidation under ASC Topic 810, Consolidation. 2. For the definition of “readily determinable fair value”, refer to the glossary in ASC Topic 321-20. 3. Refer to ASC 321-10-35-3. 4. The amounts recorded initially through OCI would be recycled through earnings when the financial liability is settled. 5. For example, a calendar year-end company that has not yet issued its 2015 annual financial statements would be able to early adopt the presentation guidance in its 2015 annual financial statements. Assurance | Tax | Advisory | dhgllp.com 5 .