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  • SEC document Image
  • SEC proposes rules on investment fund research reports

    May 24, 2018

    The SEC has issued proposed rules and amendments, “Covered Investment Fund Research Reports,” that would “promote research on mutual funds, exchange‑traded funds, registered closed-end funds, business development companies, and similar covered investment funds.”

  • SBAC meeting Image
  • SBAC holds May 2018 meeting

    May 17, 2018

    At its May 10, 2018, meeting, the Small Business Advisory Committee (SBAC) discussed disclosures by business entities about government assistance, income taxes, and revenue recognition. The SBAC also held an open discussion on considerations related to small public companies.

  • FASB (US Financial Accounting Standards Board) Image
  • FASB member to step down

    May 14, 2018

    FASB member Harold Monk has announced that he will resign from the Board on May 31, 2018.

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  • Audit Committee Brief — May 2018  Image
  • Audit Committee Brief — May 2018

    published May 17, 2018

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

  • may Image
  • IFRS on Point — May 2018

    published May 11, 2018

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

  • IFRS in Focus — Disclosing the new adoption of accounting standards in interim financial statements Image
  • IFRS in Focus — Disclosing the new adoption of accounting standards in interim financial statements

    published May 11, 2018

    Both IFRS 9, "Financial Instruments," and IFRS 15, "Revenue From Contracts With Customers," are mandatorily effective for annual periods beginning on or after January 1, 2018. For many entities, the first financial statements reflecting adoption of these significant standards will be an interim report for the six months to June 2018. IFRS 16, "Leases," is also available for early adoption in 2018 financial statements.

  • Heads Up — FASB proposes guidance on collaborative arrangements Image
  • Heads Up — FASB proposes guidance on collaborative arrangements

    published Apr 30, 2018

    This Heads Up discusses the FASB’s proposed Accounting Standards Update, "Collaborative Arrangements (Topic 808): Targeted Improvements," which would amend ASC 808 to address uncertainties related to the interaction of that guidance with the FASB’s new revenue standard (ASC 606).

  • Audit Committee Brief — March 2018  Image
  • Audit Committee Brief — April 2018

    published Apr 20, 2018

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

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