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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

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

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

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

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

First Impressions: IFRS 9 Financial Instruments

KPMG ISG’s First Impressions: IFRS 9 Financial Instruments provides a detailed analysis of the ISG’s observations about the IASB’s recent amendments to IFRS 9.
Financial Reporting View Mon, 15 Sep 2014 00:00:00 GMT

SEC Staff Provides Relief for Retrospective Revenue Adopters

The SEC staff recently stated that it will not object if registrants that apply the new revenue recognition standard.
Financial Reporting View Tue, 16 Sep 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

Highlights of the June 25, 2014 Center for Audit Quality SEC Regulations Committee Meeting

The Center for Audit Quality (CAQ) SEC Regulations Committee recently released the highlights of its June 25, 2014 meeting.
Financial Reporting View Tue, 02 Sep 2014 00:00:00 GMT

Insights into IFRS 11th Edition 2014/15 and Insights into IFRS: An Overview

KPMG’s ISG recently published the 11th edition 2014/15 of Insights into IFRS.
Financial Reporting View Mon, 15 Sep 2014 00:00:00 GMT

A Step Towards Global Transparency – Communicating Through Non-GAAP Measures

In the Headlines 14-19 summarizes the International Organization of Securities Commissions’ Proposed Statement on Non-GAAP Financial Measures
Financial Reporting View Mon, 29 Sep 2014 00:00:00 GMT

Revenue: It’s Time to Engage

Our second edition of Revenue: Issues In-Depth brings you the latest standard-setting, as well as more of our insights and more extensive examples.
Financial Reporting View Mon, 09 May 2016 00:00:00 GMT
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