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

    Nov 15, 2018

    At its November 14, 2018, meeting, the FASB discussed its projects on (1) nonemployee share-based payments, (2) disclosures by business entities about government assistance, and (3) disclosure framework review — income taxes. In addition, the staff and Board discussed the financial reporting effects of the Tax Cuts and Jobs Act, and the Board made an agenda request.

  • SBAC meeting Image
  • SBAC holds November 2018 meeting

    Nov 15, 2018

    At its November 8, 2018, meeting, the Small Business Advisory Committee (SBAC) discussed certain identifiable intangible assets, goodwill, liabilities from equity, consolidation, and implementation of leases. The SBAC also held an open discussion on considerations related to small public companies.

  • Sustainability Accounting Standards Board (SASB) lt green Image
  • SASB issues industry-specific sustainability accounting standards

    Nov 08, 2018

    The Sustainability Accounting Standards Board (SASB) has issued the world's first set of industry-specific sustainability accounting standards, which address financially material issues in 77 industries. The purpose of the standards is to provide investors with in-depth information about the impact of a company’s actions on society and the environment.

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  • Heads Up — FASB finalizes targeted amendments to the related-party guidance for variable interest entities Image
  • Heads Up — FASB finalizes targeted amendments to the related-party guidance for variable interest entities

    published Nov 19, 2018

    This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2018-17, "Targeted Improvements to Related Party Guidance for Variable Interest Entities," which amends two aspects of the related-party guidance in ASC 810. Specifically, the ASU (1) adds an elective private-company scope exception to the variable interest entity (VIE) guidance for entities under common control and (2) removes a sentence in ASC 810-10-55-37D regarding the evaluation of fees paid to decision makers to conform with the amendments in ASU 2016-17, "Interests Held Through Related Parties That Are Under Common Control."

  • IFRS on Point — October 2018 Image
  • IFRS on Point — October 2018

    published Nov 15, 2018

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

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

    published Nov 13, 2018

    This Heads Up discusses the FASB’s recently issued Accounting Standards Update (ASU) No. 2018-18, "Clarifying the Interaction Between Topic 808 and Topic 606," which amends ASC 808 to clarify when transactions between participants in a collaborative arrangement under ASC 808 are within the scope of the FASB’s new revenue standard.

  • IFRS in Focus — IASB amends the definition of material Image
  • IFRS in Focus — IASB amends the definition of material

    published Nov 13, 2018

    This issue addresses the recent amendments to IAS 1 'Presentation of Financial Statements' and IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors' that have been published by the International Accounting Standards Board (IASB). The amendments are titled 'Definition of Material—Amendments to IAS 1 and IAS 8'.

  • A Roadmap to SEC Comment Letter Considerations, Including Industry Insights (2018) Image
  • A Roadmap to SEC Comment Letter Considerations, Including Industry Insights (2018)

    published Nov 06, 2018

    This publication contains extracts of frequently issued SEC staff comments, analysis of those extracts, and links to resources that are relevant to SEC filers. The 2018 edition features (1) an update on the SEC’s priorities; (2) a summary of comment letter trends related to the top 10 topics of frequent comment in the 12-month period ended July 31, 2018; and (3) topics of focus related to disclosures associated with financial statement accounting, SEC reporting, initial public offerings, foreign private issuers, and industry-specific matters.

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