Accounting Roundup: Second quarter in review — 2014
Published on:
01 Jul 2014
This issue features articles on:
- The new revenue standard jointly issued by the IASB and FASB on May 28, 2014, as well as new ASUs on repo-to-maturity transactions, development-stage entities, and certain share-based payment awards.
- Recent EITF activities, including the final consensuses reached at the Task Force’s June 2014 meeting.
- The FASB’s new simplification initiative to reduce the complexity of U.S. GAAP.