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Quarterly Accounting Roundup: Second quarter — 2018

Published on: 29 Jun 2018

This issue of Quarterly Accounting Roundup discusses developments that occurred in the second quarter of 2018, including:

  • The FASB’s issuance of (1) final Accounting Standards Updates (ASUs) on clarifying the guidance on contributions received and made, enhancing depository and lending guidance, and simplifying the guidance on nonemployee share-based payments and (2) a proposed ASU that would make targeted improvements to the accounting for collaborative arrangements.
  • The SEC’s release of final rules that (1) amend the definition of “smaller reporting company,” (2) require entities to use inline XBRL when filing tagged data, and (3) revise the liquidity-related disclosure requirements for certain open-end funds.
  • The IASB’s publication of (1) its revised “Conceptual Framework for Financial Reporting” and (2) an exposure draft that would amend the guidance on accounting policies in IAS 8.

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