Accounting Roundup: Third quarter in review — 2014

Published on: 03 Oct 2014

This issue features articles on:

  • The FASB’s (1) new ASU on going concern and (2) proposed ASUs on cloud computing fees, extraordinary items, and subsequent measurement of inventory.
  • Recent EITF activities, including the final consensuses and consensuses-for-exposure reached at the Task Force’s September 2014 meeting.
  • The IASB’s new standard on accounting for financial instruments (IFRS 9).


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