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
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
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
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
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 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 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
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, 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
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
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
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
