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Financial Instruments: Changes to Financial Assets Impairment, Classification and Measurement

This issues reports that the FASB continued redeliberations on the proposed standards on financial assets impairment and classification and measurement.
Financial Reporting View Fri, 14 Mar 2014 00:00:00 GMT

EITF Reaches One Final Consensus and One Consensus-for-Exposure

This edition of Defining Issues reports that the FASBÂ’s Emerging Issues Task Force (EITF) discussed four issues at its March 13, 2014, meeting.
Financial Reporting View Fri, 14 Mar 2014 00:00:00 GMT

FASB Issues Private Company Exemption from Consolidation of Certain Variable Interest Entities

The FASB and PCC recently issued guidance that gives private company lessees the option to not apply the VIE consolidation guidance to some lessor entities.
Financial Reporting View Fri, 28 Mar 2014 00:00:00 GMT

FAF Post-Implementation Report Addresses Fair Value Measurements

The Financial Accounting Foundation (FAF) recently issued a post-implementation review report about FASB Statement No. 157, Fair Value Measurements.
Financial Reporting View Mon, 03 Mar 2014 00:00:00 GMT

IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting

IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting highlights the IASB's discussions about the effective date of IFRS 9.
Financial Reporting View Mon, 03 Mar 2014 00:00:00 GMT

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

KPMG ISG's IFRS Newsletter: Financial Instruments - The Future of IFRS Financial Instruments Accounting summarizes the February IASB meetings.
Financial Reporting View Mon, 03 Mar 2014 00:00:00 GMT

IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting

This issue discusses the IASB's redeliberations about two of the five issues targeted for redeliberations.
Financial Reporting View Mon, 31 Mar 2014 00:00:00 GMT

IFRS Newsletter: Leases - Divergent Paths

The March 2014, Issue 14 of KPMG ISG's IFRS Newsletter: Leases - Divergent Paths summarizes the March meeting of the FASB and the IASB.
Financial Reporting View Mon, 31 Mar 2014 00:00:00 GMT

FASB Responds to Post-Implementation Review Report About Fair Value Measurement

The FASB recently responded to the Financial Accounting Foundation's (FAF) Post-Implementation Review (PIR) Report about FASB Statement No. 157.
Financial Reporting View Mon, 17 Mar 2014 00:00:00 GMT

KPMG Comments on PCAOB Proposal About Communication in the Auditor's Report of Certain Participants in the Audit

KPMG LLP recently commented on a PCAOB proposal.
Financial Reporting View Mon, 17 Mar 2014 00:00:00 GMT

FASB Retains Fair Value Option for Financial Instruments

FASB continued redeliberations on its proposed standard on financial instrument classification and measurement and decided to retain the fair value option
Financial Reporting View Mon, 07 Apr 2014 00:00:00 GMT

Latham & Watkins Issues The Last Days of Disco Ops

Latham and Watkins recently released its white paper, The Last Days of Disco Ops.
Financial Reporting View Mon, 31 Mar 2014 00:00:00 GMT

In the Headlines: Making Financial Statements More Relevant - Short-Term Clarifications to IAS 1

In the Headlines 14-05 summarizes the IASB Exposure Draft, Disclosure Initiative, which proposes narrow-scope amendments to IAS 1.
Financial Reporting View Mon, 31 Mar 2014 00:00:00 GMT

Joint FASB/IASB Meeting - March 18-19, 2014

Joint FASB/IASB Meeting - March 18-19, 2014.
Financial Reporting View Mon, 24 Mar 2014 00:00:00 GMT

FASB Changes Discontinued Operations Definition

This edition of Defining Issues reports that the FASB recently issued accounting guidance that will change the definition of discontinued operations.
Financial Reporting View Thu, 17 Apr 2014 00:00:00 GMT
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