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  • IASB document Image
  • IASB publishes discussion paper on disclosure principles

    Mar 30, 2017

    The IASB has published a discussion paper (DP) that explores principles for streamlining financial statement disclosures. The DP is being issued in response to stakeholder feedback indicating that current disclosures are often ineffective and contain too much irrelevant, and too little relevant, information.

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  • Journal entry — FASB concludes redeliberations on targeted improvements to hedge accounting Image
  • Journal entry — FASB concludes redeliberations on targeted improvements to hedge accounting

    published Mar 23, 2017

    At its March 22, 2017, meeting, the FASB concluded its redeliberations on its 2016 proposed Accounting Standards Update (ASU), Targeted Improvements to Accounting for Hedging Activities, and made tentative decisions about whether to (1) add cross-currency basis spreads for currency swaps to the list of components that can be excluded from a hedging relationship and (2) change the base recognition model for excluded components to an amortization approach.

  • EITF Snapshot — March 2017 Image
  • EITF Snapshot — March 2017

    published Mar 17, 2017

    This issue summarizes the topics discussed and conclusions reached at the March 16, 2017, meeting of the Emerging Issues Task Force.

  • Audit Committee Brief — March 2017 Image
  • Audit Committee Brief — March 2017

    published Mar 15, 2017

    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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    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.