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News

  • SEC updates EDGAR filer manual and technical specifications

    Oct 21, 2014

    The SEC has issued a final rule updating its Electronic Data Gathering, Analysis, and Retrieval (EDGAR) System Filer Manual (Volumes I, II, and III) and has issued Version 13 of the EDGARLink Online XML Technical Specification and Version 1 of the EDGAR ABS XML Technical Specification.

  • New issue of “FASB Outlook” published

    Oct 21, 2014

    The FASB has published the latest issue of its quarterly e-newsletter, "FASB Outlook," which provides high-level information about the FASB’s projects and key activities.

  • Agenda for the Joint Transition Resource Group for Revenue Recognition meeting

    Oct 20, 2014

    The agenda has been released for the second meeting of the Joint Transition Resource Group for Revenue Recognition (TRG), which is being jointly held at the offices of the IASB and FASB on October 31, 2014. The TRG will discuss a number of topics related to the boards’ new revenue standard, “Revenue From Contracts With Customers” (issued as IFRS 15 by the IASB and ASU 2014-09 by the FASB).

  • Compliance checklists for 2014 issued

    Oct 20, 2014

    Deloitte’s IFRS Global Office has issued updated versions of the IFRS compliance, presentation, and disclosure checklist and the IAS 34 compliance checklist for 2014.

  • FASB and ASBJ hold biannual meeting

    Oct 16, 2014

    The seventeenth meeting between representatives of the FASB and the Accounting Standards Board of Japan (ASBJ) was held in Tokyo, Japan on October 14–15, 2014. The meeting included updates on each board's respective standard-setting activities and an exchange of views on technical topics that are of interest to both boards.

  • FASB issues two proposed ASUs

    Oct 14, 2014

    As part of its simplification initiative, the FASB has issued the following proposed ASUs: (1) "Simplifying the Presentation of Debt Issuance Cost" and (2) "Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets." Comments on both proposals are due by December 15, 2014.

  • Highlights from the FASB’s October 8 meeting

    Oct 10, 2014

    At its October 8, 2014, meeting, the FASB discussed its projects related to (1) the definition of a business, (2) various EITF Issues, (3) share-based payment, (4) government assistance disclosures, and (5) not-for-profit financial statements.

  • FAF president discusses diversity in accounting

    Sep 26, 2014

    The FAF has issued the October/November edition of its column, “From the President’s Desk,” by FAF President and CEO Terri Polley. The column explores how to promote diversity within the accounting profession.