This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.
  • SEC (US Securities and Exchange Commission) Image
  • SEC issues draft 2018−2022 strategic plan

    Jun 19, 2018

    The SEC has issued its draft strategic plan for fiscal years 2018−2022. The draft plan outlines the Commission’s mission, vision, values, strategic goals, and objectives.

  • Event (2014) (mid blue) Image
  • Highlights of the June 2018 FASAC meeting

    Jun 19, 2018

    At its June 8, 2018, meeting, the FASB’s Financial Accounting Standards Advisory Council (FASAC) discussed (1) financial performance reporting and (2) subsequent accounting for goodwill and possible decision-making factors.

  • FASB meeting Image
  • FASB discusses segment reporting

    Jun 15, 2018

    At its June 13, 2018, meeting, the FASB discussed its project on segment reporting, including considerations related to improving the aggregation criteria and the process for determining reportable segments.

  • FASB document Image
  • FASB staff issues two taxonomy implementation guides

    Jun 13, 2018

    The FASB staff has issued two U.S. GAAP taxonomy implementation guides on (1) revenue from contracts with customers and (2) dimensional modeling for disclosures of consolidated and nonconsolidated entities.

  • EITF meeting Image
  • EITF discusses three Issues at June meeting

    Jun 08, 2018

    At its meeting yesterday, the EITF discussed cloud computing arrangements, assumed liabilities in revenue contracts, and accounting for episodic television series.

  • FASB meeting Image
  • Highlights of the FASB’s June 6 meeting

    Jun 08, 2018

    At its June 6, 2018, meeting, the FASB discussed its projects on (1) long-duration insurance contracts, (2) distinguishing liabilities from equity, and (3) variable interest entities.

News RSS Feed  Link
  • Audit & Assurance Update — A summary of the June 5-6 meeting of the PCAOB’s Standing Advisory Group Image
  • Audit & Assurance Update — A summary of the June 5–6 meeting of the PCAOB’s Standing Advisory Group

    published Jun 18, 2018

    This Audit & Assurance Update summarizes the June 5–6, 2018, PCAOB Standing Advisory Group meeting. The meeting covered (1) the Board’s strategy outlook, (2) implementation of the new auditor’s reporting standard, (3) the PCAOB’s research project related to the use of data and technology in the conduct of audits, (4) cybersecurity and potential implications for financial reporting and auditing, (5) corporate culture and related audit implications, and (6) current or emerging audit issues.

  • EITF Snapshot — June 2018 Image
  • EITF Snapshot — June 2018

    published Jun 08, 2018

    This issue summarizes the topics discussed and conclusions reached at the June 7, 2018, meeting of the Emerging Issues Task Force.

  • Financial Reporting Alert 18-7, Emerging Growth Companies — Common-Stock Repurchase Transactions Image
  • Financial Reporting Alert 18-7, Emerging growth companies — Common-stock repurchase transactions

    published Jun 06, 2018

    This Financial Reporting Alert discusses accounting, valuation, tax, and interpolation framework considerations for nonpublic entities related to various transactions involving the repurchase of a nonpublic entity’s common stock. Such stock transactions can be between the nonpublic entity and its employees, a preexisting investor and the nonpublic entity’s employees, or a new investor and the nonpublic entity’s employees.

  • IFRS on Point — June 2018 Image
  • IFRS on Point — June 2018

    published Jun 06, 2018

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

  • More publications
  • Publication RSS Feed  Link

    Correction list for hyphenation

    These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.