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OCC Issues Semiannual Risk Perspective Report

The Office of the Comptroller of the Currency (OCC) recently issued its Semiannual Risk Perspective report (Spring 2014).
Financial Reporting View Thu, 03 Jul 2014 00:00:00 GMT

New Revenue Recognition Standard: Potential Tax Implications

This edition of Defining Issues reports that changes in the timing or amount of revenue recognized by some entities under the revenue recognition standard
Financial Reporting View Mon, 04 Aug 2014 00:00:00 GMT

FASB Considers Impairment for Equity Investments, Disclosures for Embedded Derivatives

At its August 20 meeting, the FASB continued redeliberations on its proposed Accounting Standards Update on financial instruments classification and measurement.
Financial Reporting View Mon, 25 Aug 2014 00:00:00 GMT

FASB Issues Going Concern Standard

This edition of Defining Issues reports that the FASB recently issued a new going concern standard, which describes how entities should assess their ability to meet their obligations and sets disclosure requirements about how this information should be communicated. The standard provides...
Financial Reporting View Fri, 29 Aug 2014 00:00:00 GMT

IFRS 9 for Insurers – Assessing the Impact of the New Financial Instruments Standard

With the release of a complete IASB standard on financial instruments accounting – IFRS 9, the real work for insurance companies is just beginning
Financial Reporting View Mon, 04 Aug 2014 00:00:00 GMT

FASB Proposes Guidance for Customer’s Accounting for Cloud Computing Services

FASB recently issued a proposed ASU that would provide explicit guidance on customer’s fees paid in a cloud computing arrangement
Financial Reporting View Thu, 28 Aug 2014 00:00:00 GMT

FASB Decides on Accounting for Equity Investments and Disclosures for Core Deposits

This edition of Defining Issues reports that at its July 30 meeting, the FASB continued redeliberations on its proposed Accounting Standards Update on financial instruments classification and measurement and made decisions on accounting for equity investments and disclosures for core deposits.
Financial Reporting View Fri, 01 Aug 2014 00:00:00 GMT

FAF Post-Implementation Report Addresses Share-Based Payment

The Financial Accounting Foundation (FAF) recently issued a post-implementation review report about FASB Statement No. 123(R).
Financial Reporting View Mon, 25 Aug 2014 00:00:00 GMT

Issues & Trends In Insurance: NAIC 2014 Summer Meeting

National Association of Insurance Commissioners (NAIC) groups continued to discuss initiatives.
Financial Reporting View Tue, 26 Aug 2014 00:00:00 GMT

IFRS Newsletter: Insurance – Moving Towards International Insurance Accounting

This issue discusses the IASB’s July meeting at which the Board fine-tuned the proposed model for accounting for nonparticipating contracts
Financial Reporting View Mon, 04 Aug 2014 00:00:00 GMT

In the Headlines: Deferred Tax Assets on Unrealised Losses

In the Headlines 14-15 summarizes the IASB Exposure Draft, Recognition of Deferred Tax Assets for Unrealised Losses (Proposed Amendments to IAS 12)
Financial Reporting View Mon, 25 Aug 2014 00:00:00 GMT

FASB Begins to Address Long-Duration Insurance Contracts

This edition reports that the FASB began discussions about targeted improvements to U.S. GAAP for long-duration insurance contracts
Financial Reporting View Fri, 29 Aug 2014 00:00:00 GMT

SEC Adopts Regulation AB II

This edition of Defining Issues reports that the SEC unanimously voted to adopt the much anticipated asset-backed securities (ABS).
Financial Reporting View Fri, 12 Sep 2014 00:00:00 GMT

FASB Decides on Short-Duration Disclosures

The FASB concluded discussions about claim liabilities disclosures to improve financial reporting for short-duration insurance contracts
Financial Reporting View Fri, 15 Aug 2014 00:00:00 GMT

New Mortality Data May Affect Retirement Benefit Obligations

This edition of Defining Issues reports that the Society of Actuaries (SOA) plans to issue updated versions of its mortality tables and mortality improvement scale by October 31, 2014.
Financial Reporting View Mon, 15 Sep 2014 00:00:00 GMT
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