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
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
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
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
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
Implementing the Forthcoming Revenue Recognition Standard
This edition of Defining Issues reports that advanced planning will provide companies with the flexibility to spread the work.
Financial Reporting View Wed, 12 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
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 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: Leases - Model Alternatives
The January 2014, Issue 13 of KPMG ISG's IFRS Newsletter: Leases - Model Alternatives summarizes the January meeting of the FASB and the IASB.
Financial Reporting View Mon, 03 Feb 2014 00:00:00 GMT
In the Headlines: Review of Business Combinations Accounting - Focus on Usefulness and Challenges
In the Headlines 14-02 reports that the IASB recently issued a request for information on IFRS 3, Business Combinations.
Financial Reporting View Mon, 10 Feb 2014 00:00:00 GMT
