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
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
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 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
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
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
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
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
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
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, 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
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
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
