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FASB Issues Guidance on Investments in Low Income Housing Tax Credits

Investors in low income housing tax credit entities that meet certain conditions account for the investments entirely in income tax expense.
Financial Reporting View Fri, 24 Jan 2014 00:00:00 GMT

Divergence Increases on Classification and Measurement of Financial Assets

At its January 2014 meeting, the FASB decided not to continue to pursue the business model assessment on classification and measurement of financial assets.
Financial Reporting View Fri, 31 Jan 2014 00:00:00 GMT

AICPA Issues Practice Aid on Acquired In-Process Research and Development Assets

This edition of Defining Issues reports that the AICPA recently revised its accounting and valuation guide (Practice Aid).
Financial Reporting View Fri, 24 Jan 2014 00:00:00 GMT

IASB Finalizes New Hedge Accounting Model

The IASB recently issued a general hedge accounting standard, which aligns hedge accounting more closely with risk management.
Financial Reporting View Fri, 31 Jan 2014 00:00:00 GMT

SEC Releases Report on Regulation S-K

This edition of Defining Issues reports that the SEC staff recently issued a report to Congress.
Financial Reporting View Mon, 13 Jan 2014 00:00:00 GMT

Rule Issued on Treatment of TruPS CDOs under Volcker Rule

Regulatory agencies recently adopted an interim final rule on the treatment of certain collateralized debt obligations backed by trust preferred securities.
Financial Reporting View Fri, 17 Jan 2014 00:00:00 GMT

Guide to Annual Financial Statements - Illustrative Disclosures for Investment Funds

Guide to Annual Financial Statements - Illustrative Disclosures for Investment Funds helps investment funds prepare financial statements under IFRS.
Financial Reporting View Mon, 20 Jan 2014 00:00:00 GMT

Issues & Trends In Insurance: NAIC 2013 Fall Meeting

Issues & Trends In Insurance No.14-1 discusses the Fall 2013 meeting of the National Association of Insurance Commissioners.
Financial Reporting View Wed, 08 Jan 2014 00:00:00 GMT

FASB Issues New Private Company Guidance

This edition of Defining Issues reports that the FASB and Private Company Council recently issued new guidance for private companies.
Financial Reporting View Wed, 05 Feb 2014 00:00:00 GMT

SEC Proposes Changing Rules for Exempt Offerings Under Regulation A

This edition of Defining Issues reports that the SEC recently proposed revisions to Regulation A that would raise the limit on exempt offerings.
Financial Reporting View Thu, 13 Feb 2014 00:00:00 GMT

FASB Changes Direction and Scope of Insurance Project

FASB recently decided to change the future direction of the insurance contracts project and to limit the scope to insurance entities.
Financial Reporting View Fri, 21 Feb 2014 00:00:00 GMT

Redeliberations Continue on Impairment of Financial Instruments

This edition of Defining Issues reports that at its Feb. 19 meeting, the FASB continued redeliberations on the proposed standard.
Financial Reporting View Fri, 21 Feb 2014 00:00:00 GMT

SEC Updates Guidance for Reporting Real Estate Acquisitions

This edition of Defining Issues reports that the SEC staff recently revised guidance in its Financial Reporting Manual.
Financial Reporting View Fri, 07 Feb 2014 00:00:00 GMT

IFRS Newsletter: Financial Instruments - The Future of IFRS Financial Instruments Accounting

Issue 19 of KPMG ISG’s IFRS Newsletter: Financial Instruments - The Future of IFRS Financial Instruments Accounting summarizes the January IASB meetings.
Financial Reporting View Mon, 03 Feb 2014 00:00:00 GMT

IFRS Newsletter: Insurance - Moving Towards Global Insurance Accounting

Issue 36 of KPMG ISG's IFRS Newsletter: Insurance - Moving Towards Global Insurance Accounting highlights the IASB and FASB's discussions in January 2014.
Financial Reporting View Mon, 03 Feb 2014 00:00:00 GMT
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