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  • SEC (US Securities and Exchange Commission) (dark gray) Image
  • SEC staff updates C&DIs on Securities Act rules

    Jun 24, 2016

    The staff in the SEC’s Division of Corporation Finance has updated Section 271 of its compliance and disclosure interpretations (C&DIs) on rules related to the Securities Act of 1933.

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  • EU referendum in the United Kingdom

    Jun 24, 2016

    In the European Union (EU) referendum in the United Kingdom yesterday, which saw a turnout of 71.8 percent, 51.9 percent of the voters made clear that they think the country’s interests would be best served if it leaves the EU.

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  • Bank regulatory agencies issue joint statement on new FASB standard on credit losses

    Jun 17, 2016

    The U.S. bank regulatory agencies have issued a joint statement in response to the FASB’s recently issued Accounting Standards Update No. 2016-13, “Measurement of Credit Losses on Financial Instruments.” The agencies’ joint statement summarizes key elements of the new accounting standard and provides initial supervisory views regarding the standard's implementation.

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  • Highlights from the FASB’s June 15 meeting

    Jun 17, 2016

    At its June 15, 2016, meeting, the FASB dis­cussed its pro­jects on (1) intra-entity asset transfers (income taxes), (2) improvements to the accounting for nonemployee share-based payments, and (3) revenue recognition of grants and contracts by not-for-profit entities.

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  • COSO proposes revisions to its ERM framework

    Jun 15, 2016

    The Committee of Sponsoring Organizations of the Treadway Commission (COSO) has issued a proposal, “Enterprise Risk Management — Aligning Risk With Strategy and Performance,” which addresses the increasing complexity of risk and new risks that have developed since the issuance of its 2004 enterprise risk management (ERM) framework.

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  • IFRS in your pocket 2016

    published Jun 23, 2016

    The 2016 edition of our popular guide to IFRSs includes background information on the structure and workings of the IASB, analysis of the use of IFRSs around the world, summaries of all current Standards and Interpretations, and up-to-date details of IASB and IFRIC agenda projects.

  • Audit & Assurance Update — A summary of the May 18-19 meeting of the PCAOB’s Standing Advisory Group Image
  • Audit & Assurance Update — A summary of the May 18–19 meeting of the PCAOB’s Standing Advisory Group

    published Jun 22, 2016

    This Audit & Assurance Update summarizes the May 18–19, 2016, PCAOB Standing Advisory Group (SAG) meeting, which covered (1) an update on recent PCAOB developments, (2) an overview of PCAOB current and future standard-setting activities (including discussion of the Board’s projects on supervision of other auditors and the auditor’s reporting model), (3) SAG breakout sessions on company performance measures and the role of the auditor, and (4) discussions regarding potential emerging audit issues.

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  • A roadmap to pushdown accounting

    published Jun 21, 2016

    This Roadmap provides Deloitte’s insights into and interpretations of the guidance on the application of pushdown accounting.

  • Heads Up — Frequently asked questions about ASU 2016-09 Image
  • Heads Up — Frequently asked questions about ASU 2016-09

    published Jun 20, 2016

    This Heads Up contains 33 frequently asked questions and answers on a number of topics that have arisen as a result of the implementation of FASB Accounting Standards Update (ASU) No. 2016-09, "Improvements to Employee Share-Based Payment Accounting," which was issued in March of this year. The Heads Up supplements our April 21, 2016, Heads Up on the ASU, which provides a comprehensive discussion of the ASU’s key provisions.

  • Heads Up — FASB issues final standard on accounting for credit losses Image
  • Heads Up — FASB issues final standard on accounting for credit losses

    published Jun 17, 2016

    This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2016-13, "Measurement of Credit Losses on Financial Instruments." The ASU adds to U.S. GAAP an impairment model (known as the current expected credit loss (CECL) model) that is based on expected losses rather than incurred losses. Under the new guidance, an entity recognizes as an allowance its estimate of expected credit losses, which the FASB believes will result in more timely recognition of such losses. The ASU is also intended to reduce the complexity of U.S. GAAP by decreasing the number of credit impairment models that entities use to account for debt instruments.

  • CFO Insights — Getting smart about smart contracts Image
  • CFO Insights — Getting smart about smart contracts

    published Jun 16, 2016

    This issue examines two blockchain-based smart contract use cases — (1) securities trade clearing and settlement and (2) supply chain and trade finance document handling — that carry important lessons for business and technology leaders interested in smart contract applications.

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