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  • EITF meeting Image
  • EITF discusses cloud computing arrangements at January meeting

    Jan 19, 2018

    At its January 18, 2018, meeting, the EITF discussed Issue No. 17-A, “Customer’s Accounting for Implementation, Setup, and Other Upfront Costs (Implementation Costs) Incurred in a Cloud Computing Arrangement That Is Considered a Service Contract.”

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  • FASB discusses tax reform

    Jan 11, 2018

    At its January 10, 2018, meeting, the FASB discussed the financial reporting effects of the Tax Cuts and Jobs Act.

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  • Year in review — 2017

    Jan 04, 2018

    US GAAP Plus had another successful year in 2017, including 2.2 million page views. Thanks to all of our readers who have made our site’s fourth year such a success!

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  • FASB combines ASC 305 and ASC 210

    Jan 02, 2018

    As part of its project on Codification improvements, the FASB has published a maintenance update that combines the guidance in ASC 305, “Cash and Cash Equivalents,” and ASC 210, “Balance Sheet,” into one topic.

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  • IFRS in Focus — Accounting for the effects of the U.S. tax reform legislation under IFRS Image
  • IFRS in Focus — Accounting for the effects of the U.S. tax reform legislation under IFRS

    published Jan 22, 2018

    On December 22, 2017, the U.S. tax legislation commonly known as the Tax Cuts and Jobs Act was signed into law by the president. As a result, recognition of the tax effects of the Act is required in the interim and annual periods that include December 22, 2017. This newsletter looks at the accounting for the effects of the Act under IAS 12, "Income Taxes."

  • EITF Snapshot — January 2018 Image
  • EITF Snapshot — January 2018

    published Jan 19, 2018

    This issue summarizes the topics discussed and conclusions reached at the January 18, 2018, meeting of the Emerging Issues Task Force.

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  • Audit Committee Brief — January 2018

    published Jan 17, 2018

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

  • IFRS on Point — December 2017 Image
  • IFRS on Point — December 2017

    published Jan 08, 2018

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

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