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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

FASB Changes Fair Value Option for Financial Liabilities

This edition of Defining Issues reports that, at its April 23 meeting, the FASB continued redeliberations on its proposed standard.
Financial Reporting View Fri, 25 Apr 2014 00:00:00 GMT

FASB Continues Discussions on Classification and Measurement of Financial Instruments

This edition of Defining Issues reports that at its May 14 meeting, the FASB continued redeliberations on its proposed standard.
Financial Reporting View Fri, 16 May 2014 00:00:00 GMT

Issues & Trends In Insurance: FASB Discusses Targeted Improvements to Insurance Contracts

This issue FASB's recent discussion about which targeted improvements will be deliberated for long-duration and short-duration contracts.
Financial Reporting View Fri, 18 Apr 2014 00:00:00 GMT

SEC Discusses Conflict Minerals Rule and Court Ruling

SEC Discusses Conflict Minerals Rule and Court Ruling.
Financial Reporting View Fri, 02 May 2014 00:00:00 GMT

Effect of Discretion Clauses on Share-Based Payment Awards

In anticipation of an SEC rule proposal, some companies are modifying their share-based payment plans to include clawback provisions.
Financial Reporting View Mon, 12 May 2014 00:00:00 GMT

FASB, IASB Issue Revenue Recognition Standard

This edition of Defining Issues reports that today the FASB and IASB issued their joint revenue recognition standard.
Financial Reporting View Wed, 28 May 2014 00:00:00 GMT

New Publications: Guide to Condensed Interim Financial Statements

KPMG's ISG recently released two publications to help entities prepare condensed interim financial statements under IAS 34, Interim Financial Reporting.
Financial Reporting View Mon, 05 May 2014 00:00:00 GMT

IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting

The April 2014, Issue 39 of KPMG ISG's IFRS Newsletter: Insurance - Moving Towards International Insurance Accounting discusses the IASB's redeliberations.
Financial Reporting View Mon, 05 May 2014 00:00:00 GMT

Revenue from Contracts with Customers

This edition of Defining Issues reports that on May 28, 2014, the FASB and the IASB issued a new accounting standard that is intended to improve and converge the financial reporting requirements for revenue from contracts with customers.
Financial Reporting View Mon, 02 Jun 2014 00:00:00 GMT

In the Headlines: Accounting for Dynamic Risk Management Activities

In the Headlines 14-06 summarizes the IASB Discussion Paper, Accounting for Dynamic Risk Management: a Portfolio Revaluation Approach to Macro Hedging.
Financial Reporting View Mon, 05 May 2014 00:00:00 GMT

FASB Decisions on Financial Instruments’ Presentation

This edition of Defining Issues reports that at its June 4 meeting, the FASB made decisions about presentation and disclosures for financial instruments
Financial Reporting View Fri, 06 Jun 2014 00:00:00 GMT

EITF Reaches Two Final Consensuses

This edition of Defining Issues reports that the FASB’s Emerging Issues Task Force (EITF) discussed three issues at its June 12, 2014, meeting and reached two final consensuses
Financial Reporting View Wed, 18 Jun 2014 00:00:00 GMT

FASB Removes Cumulative Financial Reporting for Development Stage Entities

This edition of Defining Issues reports that the FASB recently issued guidance that eliminates the cumulative financial reporting requirement.
Financial Reporting View Tue, 01 Jul 2014 00:00:00 GMT

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

This edition of Defining Issues reports that at its June 11 meeting, the FASB continued redeliberations on its proposed Accounting Standards Updates.
Financial Reporting View Mon, 16 Jun 2014 00:00:00 GMT
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