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  • FASB issues new standard on not-for-profit financial statements

    Aug 19, 2016

    The FASB has issued Accounting Standards Update (ASU) No. 2016-14, “Presentation of Financial Statements of Not-for-Profit Entities,” which simplifies how a not-for-profit organization (1) classifies net assets and (2) presents information in financial statements.

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  • FASB and IASB announce joint webcast on revenue

    Aug 15, 2016

    The FASB and IASB will host a joint webcast at 11:00 a.m. EDT on September 15, 2016, to discuss implementation of their joint standard, “Revenue From Contracts With Customers” (issued as ASU 2014-09 by the FASB and IFRS 15 by the IASB).

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  • Highlights from the FASB’s July 27 meeting

    Jul 28, 2016

    At its July 27, 2016, meeting, the FASB discussed its projects on (1) clarifying the definition of a business, (2) callable debt securities, and (3) inventory disclosures.

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  • IFRS on point — July 2016  Image
  • IFRS on point — July 2016

    published Aug 23, 2016

    IFRS on Point, published at the end of each month, highlights critical IFRS-related financial reporting developments.

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  • Audit Committee Brief — August 2016

    published Aug 16, 2016

    This edition highlights recent news items, publications, articles, and other topics of interest to audit committee members, with links for further information.

  • Accounting Roundup — July 2016 Image
  • Accounting Roundup — July 2016

    published Aug 02, 2016

    This issue features articles on (1) the FASB’s issuance of proposed ASUs that would (a) provide guidance on an employee benefit plan’s presentation and disclosure of interests in a master trust and (b) amend the income tax disclosure requirements in ASC 740; (2) the AICPA’s release of its second set of working drafts designed to help entities in various industries implement the requirements in the FASB’s revenue standard, ASU 2014-09; and (3) the SEC’s issuance of a proposed rule that would amend certain of its disclosure requirements that may be redundant, duplicative, or outdated, or may overlap with other SEC, U.S. GAAP, or IFRS disclosure requirements.

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