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  • SEC (US Securities and Exchange Commission) Image
  • SEC staff updates C&DIs on non-GAAP financial measures

    Oct 18, 2017

    The staff in the SEC’s Division of Corporation Finance has released an update to certain compliance and disclosure interpretations (C&DIs) related to non-GAAP financial measures associated with business combinations.

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  • SASB releases exposure drafts

    Oct 11, 2017

    The SASB has released for public comment a series of exposure drafts (EDs) for entities in various industries.

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  • Highlights from the FASB’s October 4 meeting

    Oct 06, 2017

    At its October 4, 2017, meeting, the FASB dis­cussed its pro­jects on (1) credit losses implementation, (2) collaborative arrangements, (3) long-duration insurance contracts, and (4) the disclosure framework.

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  • IFRS in your pocket 2017 Image
  • IFRS in Your Pocket 2017

    published Oct 20, 2017

    The 2017 edition of our popular guide to IFRSs includes background information on the structure and workings of the IASB, analysis of the use of IFRSs around the world, summaries of all current Standards and Interpretations, and up-to-date details of IASB and IFRIC agenda projects.

  • Audit Committee Brief — October 2017 Image
  • Audit Committee Brief — October 2017

    published Oct 18, 2017

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

  • EITF Snapshot — October 2017 Image
  • EITF Snapshot — October 2017

    published Oct 13, 2017

    This issue summarizes the topics discussed and conclusions reached at the October 12, 2017, meeting of the Emerging Issues Task Force.

  • Power & Utilities Spotlight — Addressing a board’s changing expectations for managing risk Image
  • Power & Utilities Spotlight — Addressing a board’s changing expectations for managing risk

    published Oct 12, 2017

    This Power & Utilities Spotlight summarizes the discussions held during the risk management roundtable hosted by Deloitte in April 2017. Topics discussed included (1) the changing nature of the industry, (2) the updated COSO ERM framework, (3) how boards should respond to change, (4) how to enable a more advanced ERM program, and (5) key ERM tools and techniques.

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  • Journal entry — FASB addresses the estimated life of credit card receivables

    published Oct 05, 2017

    At its October 4, 2017, meeting, the FASB discussed the estimated life of a credit card receivable when estimating expected credit losses. Specifically, the Board discussed how an entity should consider estimated expected future payments on a credit card receivable. These clarifications were made as a result of the FASB’s credit losses transition resource group (TRG) discussion held on June 12, 2017.

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