FASB Agrees to Issue New Consolidation Guidance
This edition of Defining Issues reports that at its July 16 meeting, the FASB voted to issue a new consolidation standard
Financial Reporting View Wed, 23 Jul 2014 00:00:00 GMT
Revenue Transition Resource Group Holds First Meeting
FASB and IASB's Joint Transition Resource Group for Revenue Recognition (TRG) met and discussed four issues related to the new revenue recognition standard.
Financial Reporting View Tue, 22 Jul 2014 00:00:00 GMT
FASB Continues Deliberations on Short-Duration Disclosures and Reinsurance Contracts
Issues & Trends In Insurance No. 14-5 reports on the FASB’s continued discussions about decisions reached on new disclosures to improve financial reporting.
Financial Reporting View Mon, 21 Jul 2014 00:00:00 GMT
Executive Accounting Update - New Revenue Recognition Standard
KPMG LLP recently released Executive Accounting Update - Changes to Revenue Recognition.
Financial Reporting View Thu, 20 Aug 2015 00:00:00 GMT
In the Headlines: Financial Instruments – The Complete Standard
In the Headlines 14-13 summarizes the IASB’s recent amendments to IFRS 9, Financial Instruments
Financial Reporting View Mon, 28 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
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
KPMG Comments on Proposed Disclosure Framework
KPMG LLP recently commented on the proposed FASB Statement of Financial Accounting Concepts
Financial Reporting View Mon, 21 Jul 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 Redeliberates Impairment of Debt Securities and Measurement of Credit Losses
This edition of Defining Issues reports that the FASB continued redeliberations on its proposed standard on financial instrument impairment
Financial Reporting View Thu, 21 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
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
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
