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  • FASB meeting Image
  • Highlights of the FASB’s February 14 meeting

    Feb 16, 2018

    At its February 14, 2018, meeting, the FASB discussed its projects on (1) hedging implementation, (2) revenue recognition of grants and contracts by not-for-profit entities, and (3) defined benefit plans.

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  • Highlights of the FASB’s February 7 meeting

    Feb 09, 2018

    At its February 7, 2018, meeting, the FASB discussed (1) reclassification of certain tax effects from accumulated other comprehensive income, (2) collaborative arrangements, (3) disclosure requirements related to fair value measurement, (4) cloud computing arrangements, and (5) segment reporting.

  • FASB (US Financial Accounting Standards Board) Image
  • FASB and ASBJ hold biannual meeting

    Feb 02, 2018

    On January 31 and February 1, 2018, the FASB met with the Accounting Standards Board of Japan (ASBJ) in Tokyo. The meeting is the 23rd in a series of biannual meetings the two standard setters hold to further their “cooperative efforts to develop high-quality global accounting standards.”

  • AICPA (American Institute of CPAs) Image
  • AICPA issues seven revenue working drafts

    Feb 02, 2018

    The AICPA’s revenue recognition task forces have released for public comment seven working drafts on accounting issues associated with the implementation of the new revenue standard for aerospace and defense, gaming, health care, insurance, and telecommunication entities.

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  • Financial Reporting Alert 18-4 — FASB Issues ASU on Reclassifying Certain Tax Effects From AOCI Image
  • Financial Reporting Alert 18-4 — FASB issues ASU on reclassifying certain tax effects from AOCI

    published Feb 12, 2018

    This Financial Reporting Alert discusses the FASB's recently issued Accounting Standards Update (ASU) No. 2018-02, "Reclassification of Certain Tax Effects From Accumulated Other Comprehensive Income." This publication is an update to our February 12, 2018, Financial Reporting Alert, which addressed the tentative decisions made by the FASB at its February 7, 2018, meeting with respect to the exposure draft on which the ASU is based.

  • IFRS on Point — January 2018 Image
  • IFRS on Point — January 2018

    published Feb 06, 2018

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

  • Shipping Spotlight — Navigating a vessel through the new revenue and leases standards Image
  • Shipping Spotlight — Navigating a vessel through the new revenue and leases standards

    published Feb 01, 2018

    This Shipping Spotlight discusses the new revenue and leases standards with a focus on implementation considerations for the shipping industry. Specifically, this publication addresses select aspects of the new revenue and leases standards that relate to certain common arrangements in the shipping industry, such as (1) voyage charters, (2) contracts of affreightment, (3) time charters, (4) bareboat charters, and (5) vessel pool arrangements.

  • Financial Reporting Alert 18-3 — SAB 118 implementation issues Image
  • Financial Reporting Alert 18-3 — SAB 118 implementation issues

    published Jan 30, 2018

    This Financial Reporting Alert discusses issues associated with the implementation of SAB 118 (codified as SEC Staff Accounting Bulletin Topic 5.EE, “Income Tax Accounting Implications of the Tax Cuts and Jobs Act”) related to (1) the global intangible low-tax income policy election, (2) uncertain tax positions, and (3) indefinite reinvestment assertions.

  • iGAAP 2017 — Volume A: A guide to IFRS reporting Image
  • iGAAP 2018 — Volume A: A guide to IFRS reporting

    published Jan 30, 2018

    This two part volume covers all IFRSs other than those dealing exclusively with financial instruments. Guidance from expert authors focuses on practical implementation issues, resulting in an authoritative and practical reference work for all preparers and users of IFRS financial statements and for their advisers.

  • iGAAP 2017 — Volume B: Financial Instruments – IFRS 9 and related Standards Image
  • iGAAP 2018 — Volume B: Financial instruments — IFRS 9 and related standards

    published Jan 30, 2018

    Financial instruments are a hugely complex area, but this volume explains clearly the application of IFRS 9, effective from January 1, 2018, and related financial instruments standards. The text goes behind and beyond the technical requirements, unearthing common practices and problems, and providing views, interpretations, clear explanations, and examples of applying the classification and measurement, impairment, and hedge accounting requirements of IFRS 9 on the basis of real life scenarios.

  • iGAAP 2017 — Volume C: Financial Instruments – IAS 39 and related Standards Image
  • iGAAP 2018 — Volume C: Financial instruments — IAS 39 and related standards

    published Jan 30, 2018

    Until IFRS 9 is required to be applied for annual reporting periods beginning on or after January 1, 2018, IAS 39 will continue to be widely used. For entities that are still applying IAS 39 and the related financial instruments standards, this volume provides in-depth coverage of practical issues likely to be encountered.

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