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  • FASAC meeting Image
  • Highlights of the September 2019 FASAC meeting

    Oct 03, 2019

    At its September 24, 2019, meeting, the FASB’s Financial Accounting Standards Advisory Council (FASAC) discussed (1) disaggregation of performance information in financial performance reporting, (2) reference rate reform: facilitation of the effects of the Interbank Offered Rate transition on financial reporting, and (3) cost-benefit considerations related to implementation of the FASB’s revenue recognition standard.

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  • FASAB issues omnibus amendments

    Sep 30, 2019

    The Federal Accounting Standards Advisory Board (FASAB) has issued Statement of Federal Financial Accounting Standards (SFFAS) No. 57, “Omnibus Amendments 2019.”

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  • SEC realigns disclosure program

    Sep 30, 2019

    The SEC’s Division of Corporation Finance (the “Division”) has realigned its disclosure program to “promote collaboration, transparency and efficiency.”

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  • GASB proposes guidance on the replacement of IBOR

    Sep 26, 2019

    The GASB has issued an exposure draft (ED), “Replacement of Interbank Offered Rates,” to address “the accounting and financial reporting effects that result from the replacement of IBORs with other reference rates in order to preserve the relevance, reliability, consistency, and comparability of reported information.”

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  • IFRS on Point — September 2019 Image
  • IFRS on Point — September 2019

    published Oct 14, 2019

    'IFRS on Point' highlights critical financial reporting developments. It provides a great way to catch up on the main IFRS-related news stories of the previous month.

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