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  • GASB (blue) Image
  • FAF appoints new GASB vice-chairman

    May 18, 2017

    The board of trustees of the Financial Accounting Foundation (FAF) has named Jeffrey J. Previdi as vice-chairman of the GASB to replace Jan I. Sylvis, whose term ends on June 30, 2017.

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  • IASB issues new insurance contracts standard

    May 18, 2017

    The IASB has published a new standard, IFRS 17, “Insurance Contracts,” which supersedes IFRS 4 and establishes principles for the recognition, measurement, presentation, and disclosure of insurance contracts.

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  • Highlights from the FASB’s May 10 meeting

    May 12, 2017

    At its May 10, 2017, meeting, the FASB discussed its agenda prioritization as well as its projects on (1) revenue recognition, (2) leases, (3) intangibles, and (4) liabilities and equity.

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  • SASB Foundation appoints inaugural members to SASB

    May 11, 2017

    The SASB Foundation, responsible for the funding and oversight of the Sustainability Accounting Standards Board (SASB), has announced the appointment of nine inaugural members to the SASB.

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  • IFRS on point — April 2017  Image
  • IFRS on Point — April 2017

    published May 23, 2017

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

  • Journal entry — IASB issues new standard on insurance contracts Image
  • Journal entry — IASB issues new standard on insurance contracts

    published May 18, 2017

    Today, the IASB issued IFRS 17, "Insurance Contracts," which is the culmination of a multi-year project that involved extensive global outreach to stakeholders and considerable deliberation by the Board. IFRS 17 establishes principles for recognizing, measuring, presenting, and disclosing insurance contracts within its scope, and it replaces IFRS 4, which was issued in March 2004.

  • Audit Committee Brief — May 2017  Image
  • Audit Committee Brief — May 2017

    published May 17, 2017

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

  • Heads Up — FASB amends the scope of modification accounting for share-based payment arrangements Image
  • Heads Up — FASB amends the scope of modification accounting for share-based payment arrangements

    published May 11, 2017

    This Heads Up discusses FASB ASU 2017-09, "Scope of Modification Accounting," which amends the scope of modification accounting for share-based payment arrangements. The ASU provides guidance on the types of changes to the terms or conditions of share-based payment awards to which an entity would be required to apply modification accounting. Specifically, an entity would not apply modification accounting if the fair value, vesting conditions, and classification of the awards are the same immediately before and after the modification.

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