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

    Jun 14, 2019

    At its meeting yesterday, the EITF discussed assumed liabilities in revenue contracts, the interaction between ASC 321 and ASC 323, and contract modifications of licenses of intellectual property.

  • FASB meeting Image
  • FASB discusses credit losses

    Jun 07, 2019

    At its June 5, 2019, meeting, the FASB discussed its project on Codification improvements related to credit losses.

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  • Audit Committee Brief — June 2019 Image
  • Audit Committee Brief — June 2019

    published Jun 18, 2019

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

  • EITF Snapshot — June 2019 Image
  • EITF Snapshot — June 2019

    published Jun 14, 2019

    This issue summarizes the topics discussed and conclusions reached at the June 13, 2019, meeting of the Emerging Issues Task Force.

  • IFRS on Point — May 2019 Image
  • IFRS on Point — May 2019

    published Jun 12, 2019

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

  • Heads Up — FASB extends certain private-company accounting alternatives to not-for-profit entities Image
  • Heads Up — FASB extends certain private-company accounting alternatives to not-for-profit entities

    published Jun 12, 2019

    This Heads Up discusses FASB Accounting Standards Update (ASU) No. 2019-06, "Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities." The ASU permits not-for-profit entities to elect alternative approaches to account for goodwill and certain identifiable intangible assets acquired in a business combination.

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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.