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  • COSO updates ERM framework

    Sep 08, 2017

    COSO has issued “Enterprise Risk Management — Integrating With Strategy and Performance,” which is an update to its 2004 publication “Enterprise Risk Management — Integrated Framework.”

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  • FASB discusses troubled debt restructurings

    Sep 08, 2017

    At its September 6, 2017, meeting, the FASB discussed implementation issues related to troubled debt restructurings (TDRs). Specifically, the Board addressed the identification and measurement of reasonably expected TDRs.

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  • AICPA issues seven revenue working drafts

    Sep 06, 2017

    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, asset management, broker-dealer, engineering and construction, power and utility, software, and time-share entities.

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  • IFRS in Focus — IASB proposes to amend the definition of material in IAS 1 and IAS 8 Image
  • IFRS in Focus — IASB proposes to amend the definition of material in IAS 1 and IAS 8

    published Sep 14, 2017

    This newsletter outlines the proposed amendments to IAS 1, "Presentation of Financial Statements," and IAS 8, "Accounting Policies, Changes in Accounting Estimates and Errors" set out in the recent IASB Exposure Draft (ED) 2017/6, "Definition of Material (Proposed amendments to IAS 1 and IAS 8)," that aim at clarifying the definition of ‘material’ and at aligning the definition used in the Conceptual Framework and the standards themselves.

  • CFO Insights — Special teams – A new way to deploy FP&A Image
  • CFO Insights — Special teams: A new way to deploy FP&A

    published Sep 08, 2017

    This issue poses the question: Is it time to emulate what some leading organizations are already doing, and envision a new operating model for FP&A – one that dramatically elevates its contribution to the organization?

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