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
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
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
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
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
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 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
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
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
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
FASB and IASB Continue Discussions on Lease Accounting
This edition of Defining Issues reports that during the second quarter of 2014, the FASB and IASB (the Boards) continued redeliberations on the proposals.
Financial Reporting View Fri, 20 Jun 2014 00:00:00 GMT
