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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
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