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  • AICPA (American Institute of CPAs) Image
  • AICPA issues revenue working draft for broker-dealers

    Jan 10, 2019

    The AICPA’s Financial Reporting Executive Committee has released for public comment a working draft for broker-dealers that addresses an illustrative note to financial statements that is associated with the implementation of the new revenue standard.

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  • GASB issues proposed implementation guide

    Jan 04, 2019

    The GASB has issued a proposed implementation guide, “Fiduciary Activities,” which contains Q&As related to GASB Statement 84 (issued in January 2017).

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  • Highlights of the FASB’s December 19 meeting

    Dec 21, 2018

    At the FASB’s December 19, 2018, meeting, the Board discussed its projects on (1) segment reporting, (2) financial performance reporting, (3) the definition of collections, and (4) credit losses implementation.

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  • Highlights of the December 2018 FASAC meeting

    Dec 21, 2018

    At its December 13, 2018, meeting, the FASB’s Financial Accounting Standards Advisory Council (FASAC) discussed (1) a technology case study, (2) distinguishing liabilities from equity (including convertible debt), and (3) the relative benefits and costs of disclosures in GAAP.

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  • A Roadmap to Non-GAAP Financial Measures (2019) Image
  • A Roadmap to Non-GAAP Financial Measures (2019)

    published Jan 22, 2019

    The 2019 edition of this Roadmap includes new and updated discussions of common themes identified by the SEC staff in comment letters and public statements as well as other recent developments related to non-GAAP measures. Appendix H of the Roadmap outlines the key changes made since publication of the 2017 edition.

  • EITF Snapshot — January 2019 Image
  • EITF Snapshot — January 2019

    published Jan 18, 2019

    This issue summarizes the topics discussed and conclusions reached at the January 17, 2019, meeting of the Emerging Issues Task Force.

  • IFRS on Point — December 2018 Image
  • IFRS on Point — December 2018

    published Jan 11, 2019

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

  • Heads Up — SEC seeks input on quarterly reports and earnings releases Image
  • Heads Up — SEC seeks input on quarterly reports and earnings releases

    published Dec 21, 2018

    This Heads Up discusses SEC Release No. 33-10588, "Request for Comment on Earnings Releases and Quarterly Reports," which seeks feedback on the nature and content of quarterly reports and earnings releases issued by reporting companies. Solicited feedback includes stakeholders’ views on (1) the frequency of periodic reporting, (2) the extent of quarterly disclosures, (3) the relationship between required Forms 10-Q and voluntary earnings releases, and (4) the relationship between quarterly reporting and a focus on short-term results. Responses to the request for comment are due 90 days after its publication in the Federal Register.

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