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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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  • 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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  • Journal entry — FASB issues proposed ASU on two Codification improvements to new leasing standard

    published Dec 21, 2018

    On December 19, 2018, the FASB issued a proposed ASU, which would provide Codification improvements to ASC 8422 related to the following two issues: (1) determining the fair value of the underlying asset by lessors that are not manufacturers or dealers; and (2) statement of cash flows presentation for sales-type and direct financing leases by lessors within the scope of ASC 942.

  • Audit Committee Brief — December 2018  Image
  • Audit Committee Brief — December 2018

    published Dec 19, 2018

    This edition highlights recent news items, publications, articles, and other topics of interest to audit committee members, with links for further information.

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