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  • FASB meeting Image
  • FASB discusses segment reporting

    Jun 15, 2018

    At its June 13, 2018, meeting, the FASB discussed its project on segment reporting, including considerations related to improving the aggregation criteria and the process for determining reportable segments.

  • FASB document Image
  • FASB staff issues two taxonomy implementation guides

    Jun 13, 2018

    The FASB staff has issued two U.S. GAAP taxonomy implementation guides on (1) revenue from contracts with customers and (2) dimensional modeling for disclosures of consolidated and nonconsolidated entities.

  • EITF meeting Image
  • EITF discusses three Issues at June meeting

    Jun 08, 2018

    At its meeting yesterday, the EITF discussed cloud computing arrangements, assumed liabilities in revenue contracts, and accounting for episodic television series.

  • FASB meeting Image
  • Highlights of the FASB’s June 6 meeting

    Jun 08, 2018

    At its June 6, 2018, meeting, the FASB discussed its projects on (1) long-duration insurance contracts, (2) distinguishing liabilities from equity, and (3) variable interest entities.

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  • EITF Snapshot — June 2018 Image
  • EITF Snapshot — June 2018

    published Jun 08, 2018

    This issue summarizes the topics discussed and conclusions reached at the June 7, 2018, meeting of the Emerging Issues Task Force.

  • Financial Reporting Alert 18-7, Emerging Growth Companies — Common-Stock Repurchase Transactions Image
  • Financial Reporting Alert 18-7, Emerging growth companies — Common-stock repurchase transactions

    published Jun 06, 2018

    This Financial Reporting Alert discusses accounting, valuation, tax, and interpolation framework considerations for nonpublic entities related to various transactions involving the repurchase of a nonpublic entity’s common stock. Such stock transactions can be between the nonpublic entity and its employees, a preexisting investor and the nonpublic entity’s employees, or a new investor and the nonpublic entity’s employees.

  • IFRS on Point — June 2018 Image
  • IFRS on Point — June 2018

    published Jun 06, 2018

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

  • 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.

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    Correction list for hyphenation

    These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.