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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

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

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

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

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

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

In the Headlines: Accounting for Rate-Regulated Activities - Interim Relief for First-Time Adopters

In the Headlines 14-01 summarizes IFRS 14, Regulatory Deferral Accounts.
Financial Reporting View Mon, 10 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: Bridging the GAAP - Communicating Effectively Through Alternative Performance Measures

In the Headlines 14-03 summarizes the European Securities and Markets Authority (ESMA) Consultation Paper.
Financial Reporting View Mon, 24 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
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